Gosman v. Commissioner

Abraham D. Gosman and Betty Gosman v. Commissioner.

Gosman v. Commissioner

Docket No. 638-66.

United States Tax Court

T.C. Memo 1968-182; 1968 Tax Ct. Memo LEXIS 118; 27 T.C.M. (CCH) 884; T.C.M. (RIA) 68182;

August 13, 1968. Filed

Lawrence C. Zalcman, 84 State St., Boston, Mass., for the petitioners. Lawrence A. Wright, for the respondent.

TIETJENS

Memorandum Findings of Fact and Opinion

TIETJENS, Judge: The Commissioner determined deficiencies in income tax against petitioners in the amounts of $12,163.30 for 1962 and $119.10 for 1963.

The only issue for decision is whether the taxpayers are entitled…