KANE v. COMMISSIONER

Docket Nos. 50587, 52755, 52756.

25 T.C. 1112 (1956)

JOSEPH KANE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROSE KANE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 29, 1956.


Attorney(s) appearing for the Case

Sidney Gelfand, for the petitioners.

S. Jarvin Levison, Esq., for the respondent.


The Commissioner determined deficiencies in the income tax liability of Joseph Kane for the years 1945, 1946, and 1947 in the amounts set forth below; and he determined a deficiency in the income tax liability of Rose Kane for 1947, in the amount set forth below:

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        Docket No.         |           Petitioner            |   Year  | Deficiency
---------------------------|-...

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