Duberstein v. Commissioner

Mose Duberstein and Sylvia Duberstein, Husband and Wife v. Commissioner.

Duberstein v. Commissioner

Docket No. 59877.

United States Tax Court

T.C. Memo 1958-4; 1958 Tax Ct. Memo LEXIS 231; 17 T.C.M. (CCH) 16; T.C.M. (RIA) 58004;

January 17, 1958

Sidney G. Kusworm, Sr., Esq., Keith Building, Dayton, Ohio, for the petitioners. James D. Biltz, Esq., for the respondent.

LEMIRE

Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in income tax for the year 1951 in the amount of $2,570.48.

The sole issue is whether a Cadillac automobile received by petitioner, Mose Duberstein, from…