Horowitz v. Commissioner

LEON D. HOROWITZ AND SHIRLEY HOROWITZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Horowitz v. Commissioner

Docket No. 11806-77.

United States Tax Court

T.C. Memo 1979-27; 1979 Tax Ct. Memo LEXIS 499; 38 T.C.M. (CCH) 108; T.C.M. (RIA) 79027;

January 17, 1979, Filed

Gerald H. Lean, for the petitioners.

Susan B. Watson, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1974 in the amount of $ 921.25. The only issue for decision is whether petitioner Leon D. Horowitz…