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LUBIN v. COMMISSIONER

Docket Nos. 85660, 85661.

22 T.C.M. 1494 (1963)

T.C. Memo. 1963-292

Joseph I. Lubin and Evelyn J. Lubin v. Commissioner. Estate of Joseph Eisner, Deceased, Helen Eisner, Executrix, and Helen Eisner v. Commissioner.

United States Tax Court.

Filed October 24, 1963.

Attorney(s) appearing for the Case

Mason G. Kassel, Harry J. Rudick, 25 Broadway, New York, N. Y., and John A. Gray, for the petitioners. Charles M. Greenspan, for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent has determined deficiencies in Federal income tax against the petitioners for the calendar year 1954 in the following amounts:

  Joseph I. and Evelyn J. Lubin.....  $524,681.99
  Estate of Joseph Eisner and Helen
    Eisner ........................   $264,479.22

The issue remaining for decision is whether gain of $1,000,000 realized by petitioners on the retirement...

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