KAPLAN v. COMMISSIONER

Docket Nos. 9652, 9653, 9654.

6 T.C.M. 1100 (1947)

Lawrence L. Kaplan v. Commissioner. Harold L. Kaplan v. Commissioner. The Estate of Bernard Kaplan, Deceased, Harold L. Kaplan, Administrator v. Commissioner.

United States Tax Court.

Entered October 9, 1947.


Attorney(s) appearing for the Case

Milton Fischer, Esq., for the petitioners. A. J. Friedman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

These consolidated proceedings involve the following tax deficiencies:

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                Name of Petitioner         Year         Kind of Tax          Deficiency
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  Lawrence Kaplan...

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