United States Tax Court February 24, 1971, Docket Nos. 94043, 4603-67. (Shapolsky v. Commissioner)

Sam Shapolsky and Adele Shapolsky v. Commissioner. Shapolsky v. Commissioner Docket Nos. 94043, 4603-67. United States Tax Court T.C. Memo 1971-37; 1971 Tax Ct. Memo LEXIS 294; 30 T.C.M. (CCH) 157; T.C.M. (RIA) 71037; February 24, 1971, Filed. Leonard Bailin, 299 Broadway, New York, N. Y., for the petitioners. Agatha Vorsanger and*295 A. Mills McCawley, for the respondent.