LUBETS v. COMMISSIONER

Docket No. 6407.

5 T.C. 954 (1945)

ROBERT LUBETS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 22, 1945.


Attorney(s) appearing for the Case

Claude B. Cross, Esq., for the petitioner.

Joseph D. Donohue, Esq., and Charles P. Reilly, Esq., for the respondent.


This proceeding involves the determination by the respondent against petitioner of a deficiency in income tax for the calendar year 1941 in the amount of $9,042.64.

The deficiency results from three adjustments to the net income as disclosed by petitioner's return. By an appropriate assignment of error petitioner contests one of the three adjustments; the other two were in petitioner's favor. The contested adjustment is labeled...

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