LEEB v. COMMISSIONER

Docket Nos. 35019, 35020, 35038.

12 T.C.M. 256 (1953)

Gabriel Leeb and Thelma Leeb, Husband and Wife v. Commissioner. Leighton Rosenthal and Honey Rosenthal, Husband and Wife v. Commissioner. Gabriel Feigenbaum and Miriam Feigenbaum, Husband and Wife v. Commissioner.

United States Tax Court.

March 12, 1953.


Attorney(s) appearing for the Case

M. R. Schlesinger, Esq., 1720 N. B. C. Building, Cleveland, Ohio, for the petitioners. Charles R. Hembree, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

These proceedings involve deficiencies determined by respondent in income tax of petitioners and an addition thereto for the year 1948, as follows:

                                                Addition
     Name                          Deficiency     to Tax

  Gabriel & Thelma Leeb ........    $ 956.50     $108.22
  Leighton & Honey Rosenthal ...    4,536.73     .......
  Gabriel & Miriam Feigenbaum...

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