RUBIN v. COMMISSIONER

Docket No. 45971.

18 T.C.M. 1067 (1959)

T.C. Memo. 1959-223

Dave Rubin and Jennie Feldman Rubin v. Commissioner.

United States Tax Court.

Filed November 30, 1959.


Attorney(s) appearing for the Case

Wentworth T. Durant, Esq., and Wilbur E. Swenson, C. P. A., 812 Tyler Street, Amarillo, Tex., for the petitioners. David E. Mills, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

This proceeding is before us pursuant to remand by the Court of Appeals for the Fifth Circuit, 252 F.2d 243 [58-1 USTC ¶ 9259]. The respondent determined a deficiency in income tax of $14,660.05 for the year 1946. In our original opinion, 26 T.C. 1076 [Dec. 21,936], we resolved certain issues as to the deductions allowable for that...

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