LEFF v. COMMISSIONER

Docket Nos. 43876, 43877.

13 T.C.M. 1138 (1954)

T. C. Memo. 1954-226

Victor Leff and Mary Leff, Husband and Wife, v. Commissioner. George Sindeband v. Commissioner.

United States Tax Court.

Filed December 20, 1954.


Attorney(s) appearing for the Case

Seymour J. Wilner, Esq., 400 Madison Avenue, New York, N. Y., for the petitioners. Richard G. Maloney, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

These cases, consolidated for hearing and consideration, involve proposed deficiencies in income taxes for the calendar year 1949 as follows:

        Petitioners             Deficiency
  Victor and Mary Leff.......    $8,082.99
  George Sindeband...........     8,392.89

Petitioners in both cases claim overpayments of income taxes for the year involved. Concessions by both parties...

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