ESTATE OF LAFF v. COMMISSIONER

Docket No. 2698-74.

39 T.C.M. 813 (1979)

T.C. Memo. 1979-523

Estate of Herman Laff, deceased, June T. Laff, Executrix, and June T. Laff v. Commissioner.

United States Tax Court.

Filed December 31, 1979.


Attorney(s) appearing for the Case

Walter G. Schwartz, 235 Montgomery St., San Francisco, Calif., for the petitioners. Eugene H. Ciranni, for the respondent.


Memorandum Opinion

TIETJENS, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes for the years 1964 through 1966:

  Year                          Deficiency

  1964 ........................  $1,340.94
  1965 ........................   1,341.48
  1966 ........................   1,504.69

The sole issue for our determination is whether the...

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