Rosenberg v. Commissioner

RICHARD P. ROSENBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent,

PETWORTH PHARMACY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rosenberg v. Commissioner

Docket Nos. 7429-71, 7430-71.

United States Tax Court

T.C. Memo 1974-10; 1974 Tax Ct. Memo LEXIS 309; 33 T.C.M. (CCH) 31; T.C.M. (RIA) 740010;

January 17, 1974, Filed

Sylman I. Euzent, for the petitioners.

James J.Keightley, for the respondent.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: The Commissioner determined deficiencies in petitioners' Federal income tax and addition to tax as follows: 2

Petit…