GINSBERG v. COMMISSIONER

Docket No. 8044-71.

32 T.C.M. 1019 (1973)

T.C. Memo. 1973-220

Louis B. Ginsberg and Grace Ginsberg v. Commissioner.

United States Tax Court.

Filed October 9, 1973.


Attorney(s) appearing for the Case

Bennet Kleinman, 1040 Leader Bldg., Cleveland, Ohio, for the petitioners. Larry L. Nameroff, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in the income taxes of petitioners as follows:

  Year               Deficiency

  1966 ............  $14,189.51
  1967 ............    8,974.32
  1968 ............    5,885.69

The first issue presented for decision is the validity of a family partnership under section 704(e).

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