ROSENBAUM v. COMMISSIONER

Docket Nos. 21840, 21841.

18 T.C. 35 (1952)

GEORGE D. ROSENBAUM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALFRED LOUIS STAMM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 7, 1952.


Attorney(s) appearing for the Case

Bernard Wall, Esq., for the petitioners.

Thomas R. Charshee, Esq., for the respondent.


These are proceedings in which the petitioners claim deductions for the year 1944 growing out of trading activities of a partnership in which they had been members. Following a hearing, we promulgated findings of fact and an opinion which are reported at 16 T.C. 664. Upon motion of the petitioners, the proceedings were reopened for rehearing and reconsideration, primarily because the stipulated facts...

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