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ROTHAFEL v. COMMISSIONER

Docket Nos. 2421-62, 2448-62.

24 T.C.M. 1524 (1965)

T.C. Memo. 1965-277

Joseph Rothafel and Dorothy Rothafel v. Commissioner. Estate of Joseph Diamond, Deceased, Abraham Diamond, Executor, and Anna Diamond v. Commissioner.

United States Tax Court.

Filed October 19, 1965.

Attorney(s) appearing for the Case

David W. Bernstein, 135 Broadway, New York, N. Y., for the petitioners. John E. McDermott, Jr. and Donald H. Cuozzo, for the respondent.

Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent determined deficiencies in income tax for the year 1958 against petitioners Joseph and Dorothy Rothafel in the amount of $3,851.24, and against Joseph and Anna Diamond in the amount of $2,180.53. Following the death of Joseph Diamond, the Estate of Joseph Diamond, Deceased, was substituted in place of Joseph Diamond as co-petitioner with Anna Diamond in Docket No. 2448-62.

The petitioners...

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