United States Tax Court June 30, 1967, Docket Nos. 5214-65, 5215-65, 5216-65, 5217-65, 5218-65 (Rosenthal v. Commissioner)

lead-opinion

Scott, Judge:

Respondent determined deficiencies in the income tax of Fred and Irene Rosenthal, Fenya Ginzberg, Joachim Ginzberg, Leo and Zara Eliash, and Estate of Fanny Golodetz, deceased, Efim Golodetz, administrator, and Efim Golodetz for the calendar year 1960 in the amounts of $2,461.15, $757.21, $31,681.07, $9,223.28, and $7,947.15, respectively.