GROSSMAN v. COMMISSIONER

Docket Nos. 5314-70 — 5316-70, 5367-70 — 5372-70.

32 T.C.M. 1013 (1973)

T.C. Memo. 1973-219

Joseph B. Grossman and Esther S. Grossman, et al. v. Commissioner.

United States Tax Court.

Filed October 4, 1973.


Attorney(s) appearing for the Case

Harry K. Mansfield and Thomas G. Dignan, Jr., 225 Franklin St., Boston, Mass. for the petitioners. Barry J. Laterman, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The respondent determined the following deficiencies in the Federal income taxes of the petitioners for the year 1964:

Docket
 No.         Petitioner                   Deficiency

5314-70   Joseph B. Grossman and
            Esther S. Grossman .........  $ 6,307.09
5315-70   Maurice Grossman and Marilyn
            Grossman ...................    6,800.49
5316-70   Morton S. Grossman...

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