Emanuel Levitas is brother to Max Levitt (my mother-in-law's grandfather) and Sophie (Lewites) Litwin. Sarah is Emanuel's wife. They are buried in Baron Hirsch Cemetery, on Staten Island, New York.
The Hebrew reads:
Menachem Mendel son of
Moshe Eliezer HaLevi [a Levite]
Emanuel's brother, Max Levitt, also has "son of Moshe Eliezer" on his gravestone (in Woodbine, New Jersey).
You can just see the edge of Emanual's gravestone behind and to the right of Sarah's gravestone. Too bad there is no Hebrew here, other than "here lies". I know very little about Sarah's family.
Photos courtesy of FindAGrave volunteer, George Plunkett.