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NACHMAN v. COMMISSIONER

Docket Nos. 15990, 15991.

12 T.C. 1204 (1949)

MORRIS NACHMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM L. TOBIAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 30, 1949.

Attorney(s) appearing for the Case

Malvern B. Fink, Esq., for the petitioners.

Newman A. Townsend, Jr., Esq., for the respondent.

Respondent determined deficiencies in the income taxes of petitioners Nachman and Tobias for the year 1945 in the respective amounts of $2,298.49 and $2,277.59. In these proceedings, consolidated for hearing and opinion, the petitioners allege error on the part of respondent in so far as the deficiencies result from his determination disallowing a deduction claimed by a partnership composed of petitioners on account of a payment...

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