SHANIS v. COMMISSIONER

Docket Nos. 27394, 27395.

19 T.C. 641 (1953)

MORRIS SHANIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BECKIE SHANIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 12, 1953.


Attorney(s) appearing for the Case

Leonard Sarner, Esq., for the petitioners.

Max J. Hamburger, Esq., for the respondent.


These consolidated proceedings involve deficiencies in income tax of the respective petitioners for the year 1947 in the amounts as follows:

Morris Shanis ------------------------------   $25,120.41
Beckie Shanis ------------------------------    25,220.81

Each petitioner claims overpayments as follows:

Morris Shanis -------------------------------     $11,500
Beckie Shanis -------------------------------      12,500

The contested...

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