NEWMAN v. COMMISSIONER

Docket Nos. 30655, 30656, 30657, 30658, and 30659.

10 T.C.M. 1107 (1951)

Sam Newman et al. v. Commissioner.

United States Tax Court.

Entered November 20, 1951.


Attorney(s) appearing for the Case

George Surosky, Esq., and William Surosky, Esq., for the petitioners. William G. O'Neill, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

This proceeding arises out of respondent's determination that deficiencies in income tax are owing for 1945 of $5,277.75 by Sam Newman, $5,524.37 by Moe Newman, $1,984.68 by Joseph Sassower, $4,321.30 by Jacob S. Hausman, and $4,169.61 by Jacob Miller. Certain adjustments are not contested. The sole issue is whether respondent properly taxed to petitioners the income of two business enterprises, of which...

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