SOLOMON v. COMMISSIONER

Docket Nos. 1281-74, 1305-74.

67 T.C. 379 (1976)

SIDNEY R. SOLOMON AND BEATRICE SOLOMON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT SAMUEL KATKIN AND DORIS KATKIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 6, 1976.


Attorney(s) appearing for the Case

Robert L. Litt and Robert W. Siegel, for the petitioners.

Peter M. Ritteman, for the respondent.


OPINION

GOFFE, Judge:

The Commissioner determined the following deficiencies in petitioners' Federal income taxes for the taxable year 1971:

       Docket No.                   Petitioners                   Deficiency

        1281-74       Sidney R. and Beatrice Solomon ........     $46,492.42
        1305-74       Samuel and Doris Katkin ...............      15,254.17...

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