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MALBIN v. COMMISSIONER

Docket Nos. 36952, 47208.

13 T.C.M. 773 (1954)

T. C. Memo. 1954-121

Irving Malbin and Dorothy Malbin v. Commissioner. Irving Malbin v. Commissioner.

United States Tax Court.

Filed August 12, 1954.

Attorney(s) appearing for the Case

Leo Sussman, Esq., 320 Broadway, New York, N. Y., for the petitioners. Arthur L. Nims, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner, in Docket No. 36952, has determined a deficiency of $6,018.13 in the 1943 income and victory taxes of Irving and Dorothy Malbin. The statement accompanying the deficiency notice explains that the deficiency stems from an increase in reported business net income resulting "from purchases of $15,000.00 disallowed for lack of substantiation and disallowance of depreciation of $125.00 taken on a fully depreciated...

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