United States Tax Court April 21, 1987, Docket Nos. 4413-82, 23158-82, 23159-82, 23160-82, 23192-82, 23238-82, 23241-82, 23242-82, 23245-82 (Gershkowitz v. Commissioner)

lead-opinion

WRIGHT, Judge-.

Respondent determined deficiencies in petitioners’ 1977 Federal income taxes as follows:

Petitioner Deficiency

Herbert Gershkowitz. $8,888

Anthony D. Famighetti and Estate of Helen M. Famighetti, deceased. 8,158

Martin Greenberg and Thelma Greenberg. 1,669

Charles Druck and Roslyn Druck. 8,978

Wallace Kandell and Phyllis Kandell. 7,162

Ernest Malbin and Dorothy Malbin.