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LEVY v. COMMISSIONER

Docket Nos. 5274-64, 5275-64.

46 T.C. 531 (1966)

HERBERT LEVY AND MIRIAM N. LEVY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT BERT KRONEN AND RITA KRONEN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 29, 1966.

Attorney(s) appearing for the Case

Jesse Fishkin, for petitioners.

Marie Garibaldi and Irving Bell, for respondent.

OPINION

ATKINS, Judge:

The respondent determined income tax deficiencies of $1,555.74 and $516.68 against petitioners Herbert Levy and Miriam N. Levy for the taxable years 1958 and 1959, respectively, and a deficiency of $1,150.81 against petitioners Bert Kronen and Rita Kronen for the taxable year 1958. The issue is whether the petitioners are entitled to deduct in their individual returns, pursuant to section 1374 of the Internal Revenue Code of...

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