United States Tax Court September 10, 1962, Docket No. 86461. (Shapiro v. Commissioner)

Benjamin Shapiro and Gertrude Shapiro v. Commissioner. Shapiro v. Commissioner Docket No. 86461. United States Tax Court T.C. Memo 1962-213; 1962 Tax Ct. Memo LEXIS 96; 21 T.C.M. (CCH) 1143; T.C.M. (RIA) 62213; September 10, 1962 Jerome Kamerman, Esq., 11 West 42nd St., New York, N. Y., for the petitioners. Joseph M. Touhill, Esq., and Agatha J. LaMalva, Esq., * for the respondent.