REGENSBURG v. COMMISSIONER

Docket Nos. 111317, 111318, 111319, 111320, 111322.

1 T.C.M. 925 (1943)

Flora Regensburg, as Executrix of the Estate of Jerome Regensburg, Deceased v. Commissioner. Melville E. Regensburg v. Commissioner. Mortimer Regensburg v. Commissioner. Isaac Regensburg v. Commissioner. Melville E. Regensburg, and Sophy P. Regensburg v. Commissioner.

United States Tax Court.

Entered April 20, 1943.


Attorney(s) appearing for the Case

Arthur B. Hyman, Esq., 2 Rector St., New York City, and Davis M. Zimmerman, Esq., for the petitioners. Conway N. Kitchen, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax against petitioners as follows:


  ---------------------------------------------------------------------------------------------------------------
                                                     1936          1937          1938         1939        1940

  Estate of Jerome Regensburg, 111317 ........    $14...

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