United States Tax Court August 21, 1972, Docket Nos. 4503-70, 4504-70 (Smith v. Commissioner)

lead-opinion

Tietjens, Judge:

In these consolidated cases the Commissioner determined deficiencies in income tax as follow:

Docket No. Year Deficiency Petitioner

4603-70 Í 1966 1967 $1,637.66 1,424.98 Hugh H. Smith and Evelyn J. Smith..

4604-70 1964 1966 1966 1967 1,314.69 3,674.16 2,329.87 1,220.21 George W.