KOPPELMAN v. COMMISSIONER

Docket Nos. 51067, 51068, 51069.

27 T.C. 382 (1956)

EDWARD KOPPELMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SANFORD KOPPELMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HYMAN KOPPELMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 29, 1956.


Attorney(s) appearing for the Case

Lawrence R. Bloomenthal, Esq., for the petitioners.

Lyman G. Friedman, Esq., for the respondent.


TIETJENS, Judge:

The Commissioner determined the following deficiencies in the petitioners' income taxes for the year 1946:

Docket No.                              Deficiency

51067 -------------------------------    $3,408.77
51068 -------------------------------     2,874.09
51069 -------------------------------     3,813.92

These deficiencies arose as a result of the Commissioner's disallowance of certain portions...

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