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JOSEPH v. COMMISSIONER

Docket Nos. 107591, 110501.

1 T.C.M. 105 (1942)

Dave S. Joseph v. Commissioner.

United States Tax Court.

Entered November 20, 1942.

Attorney(s) appearing for the Case

I. Herman Sher, Esq., 30 Broad St., New York City, for the petitioner. Jonas M. Smith, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, J.:

Respondent determined deficiencies in income taxes against petitioner for calendar years and in amounts as follows:

Docket No.         Year     Amount

  107597 ......    1936    $1,651.36
    do ........    1937     4,096.06
    do ........    1938     2,148.45
  110501 ......    1939       649.19

The only issue submitted, and which is common to both these consolidated proceedings...

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