ABRAMS v. COMMISSIONER

Docket No. 799-68.

53 T.C. 230 (1969)

GERTRUDE ABRAMS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 12, 1969.


Attorney(s) appearing for the Case

Carl J. Mooslin, for the petitioner.

Marion Malone, for the respondent.


FAY, Judge:

Respondent determined deficiencies of $128,137.64 and $96,722.91 in petitioner's Federal income taxes for taxable years 1963 and 1964, respectively.

The issue primarily before the Court is whether petitioner filed a valid joint return for each of the years in question.

FINDINGS OF FACT

Some of the facts were stipulated, and the stipulation of facts and exhibits attached thereto...

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