United States Tax Court March 15, 1957, Docket Nos. 32370, 32371. (Smith v. Commissioner)

Karl L. Smith and Louise C. Smith, husband and wife v. Commissioner. Frank E. Smith and Katie E. Smith, husband and wife v. Commissioner. Smith v. Commissioner Docket Nos. 32370, 32371. United States Tax Court T.C. Memo 1957-43; 1957 Tax Ct. Memo LEXIS 208; 16 T.C.M. (CCH) 185; T.C.M. (RIA) 57043; March 15, 1957 Karl L. Smith, R.F.D. No. 1, Bradenton, Fla., for the petitioners. J.