ABOLAFIA v. COMMISSIONER

Docket Nos. 2005-64, 2014-64.

25 T.C.M. 316 (1966)

T.C. Memo. 1966-56

Eli Abolafia v. Commissioner. Norman Ochs and Betty Ochs v. Commissioner.

United States Tax Court.

March 17, 1966.


Attorney(s) appearing for the Case

Leonard J. Fassler, 33 West 42nd St., New York, N. Y., for the petitioner in Docket No. 2005-64. Harry Seiden, for the petitioners in Docket No. 2014-64. Paul H. Frankel and Eugene L. Wilpon, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

The cases have been consolidated for trial. The respondent has determined deficiencies in the income tax of the petitioners for the year 1959 in the following amounts:

  Docket
    No.         Petitioner             Deficiency

  2005-64   Eli Abolafia .............  $264.00
  2014-64   Norman and Betty Ochs ....   354.77

Some of the respondent's adjustments in each docket...

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