RUBIN v. COMMISSIONER

Docket No. 2075-66.

56 T.C. 1155 (1971)

RICHARD RUBIN AND HELENE RUBIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 23, 1971.


Attorney(s) appearing for the Case

Martin D. Ginsburg, and Martin Amdur, for the petitioners.

James Q. Smith, for the respondent.


OPINION

FAY, Judge:

This case is presently before us on remand from the Second Circuit Court of Appeals, Rubin v. Commissioner, 429 F.2d 650 (1970), reversing and remanding 51 T.C. 251 (1968). The stipulated facts, as well as facts based upon the testimony and documentary evidence received at trial, were set forth in detail in...

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