ENOCH v. COMMISSIONER

Dockets Nos. 511-67, 1834-67, 1835-67, 5216-68.

57 T.C. 781 (1972)

HERBERT ENOCH AND NAOMI ENOCH, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 15, 1972.


Attorney(s) appearing for the Case

Bruce I. Hochman and Avram Salkin, for the petitioners.

Sheldon M. Sisson, for the respondent.


FAY, Judge:

The respondent determined the following deficiencies in, and additions to, the petitioners' income tax for the taxable years 1962, 1963, 1964, and 1965:

--------------------------------------------------------------------------------------------
              Petitioner                  Docket No.    Year   Deficiency   Addition to tax
                                                                            sec. 6653(a)
------...

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