Morowitz v. United States

OPINION

REGINALD W. GIBSON, Judge:

INTRODUCTION

Plaintiffs, Arthur and Harriet Morowitz (husband and wife), and Howard and Marilyn Farber (formerly husband and wife) (collectively referred to as taxpayers or plaintiffs),1 filed this federal income tax refund suit on October 25, 1985, against the United States, defendant herein. Therein the plaintiffs allege that, with regard to taxable year 1975, the Commissioner of Internal Revenue (hereinafter Commissioner) erroneously and illegally assessed additional taxes against them in the amount of $6,614.91 and $7,543.55, respectively, plus deficiency…