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EPSTEIN v. COMMISSIONER

Docket Nos. 4718-79, 4719-79.

43 T.C.M. 666 (1982)

T.C. Memo. 1982-100

Max Epstein and Charlotte Epstein v. Commissioner. Alvin B. Goldsmith and Frances Goldsmith v. Commissioner.

United States Tax Court.

Filed February 25, 1982.

Attorney(s) appearing for the Case

Leonard M. Goldberg and Alan M. Stark, 200 Executive Drive, West Orange, N.J., for the petitioners. Edward Hance and Alyce C. Halchak, for the respondent.

Memorandum Opinion

WILBUR, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

                       Taxable
  Petitioner           Year   Deficiency

  Epstein ............ 1975    $1,502.89
  Epstein ............ 1976     1,357.40
  Goldsmith .......... 1975     1,878.62
  Goldsmith .......... 1976     1,984.59

The sole issue presented here for our decision is whether petitioners...

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