KESSNER v. COMMISSIONER

Docket Nos. 53108, 53109.

26 T.C. 1046 (1956)

SAMUEL H. KESSNER AND TESSIE D. KESSNER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOSEPH RABINOWITZ AND MARY RABINOWITZ, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 17, 1956.


Attorney(s) appearing for the Case

Abraham Tannenbaum, Esq., and Joseph L. Jonick, Esq., for the petitioners.

William F. Fallon, Esq., for the respondent.


The respondent determined the following deficiencies in the petitioners' income taxes in these consolidated proceedings:

-------------------------------------------------------------------------------------------
     Docket No.      |                   Petitioner                   |   Year  |  Amount
---------------------|------------------------------------------------|---------|----------
                     |                                           ...

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