ROSENKRANZ v. COMMISSIONER

Docket Nos. 9278-72, 9281-72.

65 T.C. 993 (1976)

EDITH ROSENKRANZ, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT GEORGE W. ROSENKRANZ, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 17, 1976.


Attorney(s) appearing for the Case

Benjamin C. O'Sullivan, for the petitioners.

James Silhasek, for the respondent.


FEATHERSTON, Judge:

Respondent has determined the following deficiencies in petitioners' Federal income taxes:

        Docket No. 9278-72                               Docket No. 9281-72

Year                         Amount           Year                          Amount

1959 ----------------       $22,545.00        1958 ----------------        $1,616.00
1960 ----------------        18,868.00      ...

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