FEDERBUSH v. COMMISSIONER

Docket Nos. 41930, 41931, 66600, 69574.

34 T.C. 740 (1960)

IRVING S. FEDERBUSH AND SYLVIA C. FEDERBUSH, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 29, 1960.


Attorney(s) appearing for the Case

Burnett Schwartz, Esq., Morris A. Shenker, Esq., and Bernard J. Mellman, Esq.;2 Harry Malter, Esq., and George V. Delson, C.P.A.;3 and Morris A. Shenker, Esq., and Bernard J. Mellman, Esq.,4 for the petitioners.

John J. O'Toole, Esq., and John J. Madden, Esq., for the respondent.


The respondent determined deficiencies in tax and additions to tax against the petitioners as follows:


-------------------------------------------------------------------------------------------------------------------------
       |                      |         |           |    Declared    |   Excess    |    Additions to tax under sections
Docket |      Petitioner      |   Year  |  Income   |     value      |   profits...

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