GOLDSTEIN v. COMMISSIONER

Docket Nos. 53886-53888.

16 T.C.M. 1000 (1957)

T.C. Memo. 1957-218

Bernard Goldstein and Wife, Evelyn F. Goldstein v. Commissioner. Leah Goldstein Weise v. Commissioner. Flo Goldstein v. Commissioner.

United States Tax Court.

Filed November 29, 1957.


Attorney(s) appearing for the Case

William Waller, Esq., American Trust Building, Nashville, Tenn., for the petitioners. Miller Bowen, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

In these consolidated proceedings respondent determined the following income tax deficiencies:

     Petitioner         1949         1950         1951

  Bernard Goldstein
   and Evelyn F.
   Goldstein.......  $2,896.29    $3,035.12    $3,417.96
  Leah Goldstein
   Weise...........     155.25       160.54       183.21
  Flo Goldstein....     268.71       284.27       319.14
...

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