SMITH v. COMMISSIONER OF INTERNAL REVENUE, 66 T.C. 213 (1976) CHARLES G. SMITH AND MARGARET M. SMITH, PETITIONERS v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT Docket No. 8233-74.United States Tax Court. Filed April 28, 1976. In early 1968 petitioner completed the work which he had undertaken under a subcontract involving the construction of an overpass, and in […]
