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ESTATE OF MAKRANSKY v. COMMISSIONER

Docket Nos. 3353, 3354, 3355, 3356, 3357.

5 T.C. 397 (1945)

ESTATE OF DOROTHY MAKRANSKY, DECEASED, HARRY MAKRANSKY AND MURRAY J. MAKRANSKY, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDWARD MAKRANSKY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LOUIS MAKRANSKY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HARRY MAKRANSKY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SADYE MAKRANSKY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 12, 1945.

Attorney(s) appearing for the Case

Samuel H. Levy, Esq., for the petitioners.

W. J. McFarland, Esq., for the respondent.

These proceedings, duly consolidated, involve deficiencies in income tax for the calendar year 1941 determined by the respondent against petitioners in the amounts of $3,961.82, $4,493.37, $4,166.11, $3,720.08, and $4,169, respectively.

The deficiencies result from the respondent's determination that each petitioner should be taxed with "Income from partnership" of $17,564.54 ($17,564.53 in Docket Nos. 3354 and 3356) not reported on their individual returns. This...

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