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ZEHMAN v. COMMISSIONER

Docket Nos. 55016, 55017.

27 T.C. 876 (1957)

SIDNEY ZEHMAN AND IRENE ZEHMAN, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MILTON WOLF AND ROSLYN WOLF, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 28, 1957.

Attorney(s) appearing for the Case

Jerome N. Curtis, Esq., and Richard Katcher, Esq., for the petitioners.

Maurice B. Townsend, Jr., Esq., for the respondent.

OPINION.

MULRONEY, Judge:

Respondent determined deficiencies in income tax against petitioners Sidney Zehman and his wife, Irene Zehman, for the year 1952 in the sum of $1,809.30 and against Milton Wolf and his wife, Roslyn Wolf, for the year 1952 in the sum of $893.50.

The two cases were consolidated and all of the facts were stipulated. The single question presented involves a deduction for wage payments in excess of an amount determined...

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