United States Tax Court June 16, 1966, Docket No. 4194-64. (Shapiro v. Commissioner)

Simon Shapiro and Jeanette Shapiro v. Commissioner. Shapiro v. Commissioner Docket No. 4194-64. United States Tax Court T.C. Memo 1966-128; 1966 Tax Ct. Memo LEXIS 152; 25 T.C.M. (CCH) 654; T.C.M. (RIA) 66128; June 16, 1966 Hershel Zonderman, 19 Milk St., Boston, Mass., for the petitioners. *153 Robert B. Dugan, for the respondent.