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SMITH v. COMMISSIONER

Docket Nos. 22184-89, 22623-91, 22719-91.

67 T.C.M. 2887 (1994)

T.C. Memo. 1994-199

Bobby M. and Kay C. Smith v. Commissioner.

United States Tax Court.

Filed May 3, 1994.

Attorney(s) appearing for the Case

S. Dennis Joiner, 202 N. Congress St., Jackson, Miss., for the petitioner, Bobby M. Smith. Gordon Broom, P.O. Box 2449, Jackson, Miss., and Harris H. Barnes III, for the petitioner, Kay C. Smith. Linda J. Wise, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, by means of a joint notice of deficiency for 1982 and individual notices of deficiency for 1981 and 1984, determined income tax deficiencies in and additions to tax for petitioners, as follows:

                                                           Additions to Tax
                                           -------------------------------------------------
      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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