ROSEFSKY v. COMMISSIONER

Docket Nos. 1022-76, 1023-76.

70 T.C. 909 (1978)

ALEC ROSEFSKY AND EDITH ROSEFSKY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT JOSEPH A. D'ESTI AND HELEN T. D'ESTI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 12, 1978.


Attorney(s) appearing for the Case

Eugene E. Peckham and M. Elizabeth Bradley, for the petitioners.

Barry J. Finkelstein, for the respondent.


STERRETT, Judge:

These cases were consolidated for purposes of trial, briefs, and opinion on joint motion of the parties. Involved are deficiencies in petitioners' Federal income tax for their calendar year 1970 as follows:

Docket No. 1022-76    Alec and Edith Rosefsky          $6,739.39
Docket No. 1023-76    Joseph A. and Helen T. D'Esti     5,230.21

The only issue before the Court is whether...

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