ABRAMS v. COMMISSIONER

Docket Nos. 10611-76, 10612-76, 10613-76, 10614-76.

41 T.C.M. 1459 (1981)

T.C. Memo. 1981-231

Paul Abrams and Melba Abrams, et al. v. Commissioner.

United States Tax Court.

Filed May 7, 1981.


Attorney(s) appearing for the Case

Paul Abrams, for the petitioners. Michael R. Morris, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined the following deficiencies in the Federal income tax of the petitioners:

                                  Taxable
         Petitioners               Year   Deficiency

  Paul and Melba Abrams .......   1972     $9,612
  Gerald J. and
  Leona Breakstone ............   1972      1,419
  James S. and
  Susan...

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