ACKERMAN v. COMMISSIONER

Docket Nos. 68347 and 68348.

18 T.C.M. 715 (1959)

T.C. Memo. 1959-164

Frederick Ackerman and Rose P. Ackerman v. Commissioner. Robert M. Hanover and Mildred Hanover v. Commissioner.

United States Tax Court.

Filed August 25, 1959.


Attorney(s) appearing for the Case

Nathanial Levine, C. P. A., 570 Seventh Avenue, New York, N. Y., for the petitioners. Victor H. Frank, Jr., Esq., for the respondent.


Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax as follows:

                                        Year      Amount

  Frederick Ackermans ..............    1949    $3,328.82
  Robert Hanovers ..................    1949     3,331.82
  Robert Hanovers ..................    1950     3,093.10

The only issue for decision in each case is whether amounts received in the taxable years by Frederick...

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