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LOWENTHAL v. COMMISSIONER

Docket Nos. 9749, 9751, 9758.

6 T.C.M. 678 (1947)

Eli Roy Lowenthal v. Commissioner. Sol G. Cogan v. Commissioner. William Shapiro v. Commissioner.

United States Tax Court.

June 24, 1947.

Attorney(s) appearing for the Case

Max Bloomstein, Jr., Esq., 11 S. La Salle St., Chicago 3, Ill., Gilbert H. Hennessey, Jr., Esq., and John D. Filson, C. P. A., for the petitioners. Richard L. Greene, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

These consolidated proceedings were brought for a redetermination of deficiencies in petitioners' income tax for the years 1940 and 1941 as follows:

                              1940       1941
Eli Roy Lowenthal .......  $1,298.43  $4,804.93
Sol G. Cogan ............   2,154.12   5,066.37
William Shapiro .........   1,618.79   5,558.76

Minor adjustments in 1940 income tax liabilities...

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