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LEVIN v. COMMISSIONER

Docket Nos. 33796, 33797.

21 T.C. 996 (1954)

HARRY M. LEVIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FREDA H. LEVIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 24, 1954.

Attorney(s) appearing for the Case

Benjamin F. Kivnik, Esq., for the petitioners.

Edward Pesin, Esq., for the respondent.

In these consolidated proceedings respondent determined deficiencies in income tax for the taxable year 1946 as follows:

Harry M. Levin ------------------------------------------   $3,106.49
Freda H. Levin ------------------------------------------    1,284.01

The single issue presented is whether the respondent erred in disallowing to petitioners, associated in a partnership keeping its books and reporting its income on the calendar year, accrual...

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