Ginsberg v. Commissioner

LOUIS B. GINSBERG and GRACE GINSBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Ginsberg v. Commissioner

Docket No. 8044-71

United States Tax Court

T.C. Memo 1973-220; 1973 Tax Ct. Memo LEXIS 65; 32 T.C.M. (CCH) 1019; T.C.M. (RIA) 73220;

October 9, 1973, Filed

Bennet Kleinman, for the petitioners.

Larry L. Nameroff, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent determined deficiencies in the income taxes of petitioners as follows:

Year

Deficiency

1966

$14,189.51

1967

8,974.32

1968

5,885.69

2

The first issue presented for decision is the…