KOLKEY v. COMMISSIONER

Docket Nos. 44520, 44818, 44850, 45063, 45064.

27 T.C. 37 (1956)

EMANUEL N. (MANNY) KOLKEY, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 18, 1956.


Attorney(s) appearing for the Case

Morton J. Harris, Esq.,* for the petitioners in Docket Nos. 44520 and 44850.

Samuel E. Hirsch, Esq., for the petitioners in Docket Nos. 44818, 45063, and 45064.

George T. Donoghue, Esq., John E. Owens, Esq., and Geoffrey J. Lanning, Esq., for the respondent.


This proceeding involves deficiencies in income tax, and an addition to tax under section 291 (a) of the 1939 Code, determined by the respondent as follows:

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Docket |                      |                                         |               |  Addition to
  No.  |    Calendar year     |               Petitioner...

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