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ROSENBAUM v. COMMISSIONER

Docket Nos. 4757-70, 4758-70, 4759-70.

32 T.C.M. 346 (1973)

T.C. Memo. 1973-76

Joel Rosenbaum and Elsie Rosenbaum, et al. v. Commissioner.

United States Tax Court.

Filed April 2, 1973.

Attorney(s) appearing for the Case

Joel Rosenbaum, Benjamin D. Rosenbaum and Ezra Rosenbaum, pro se.

William M. Gross, for the respondent.

Memorandum Findings of Fact and Opinion

HOYT, Judge:

The respondent determined deficiencies in the petitioners' income tax for the calendar years and in the amounts listed below:

  Docket
   No.       Year    Deficiency

  4757-70    1965     $658.23
             1966      651.54
  4758-70    1965      590.67
             1966      432.24
             1967      698.39
  4759-70    1965      297.35
             1966      451.19

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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