CALLNER v. COMMISSIONER

Docket Nos. 67947, 67968, 67969.

19 T.C.M. 435 (1960)

T.C. Memo. 1960-82

Julius Callner and Sarah Callner v. Commissioner. Morris J. Okrent and Esta Okrent v. Commissioner. Abner E. Kops v. Commissioner.

United States Tax Court.

Filed April 29, 1960.


Attorney(s) appearing for the Case

Richard D. Hobbet, Esq., for the petitioners. James T. Wilkes, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined deficiencies in the income tax of the petitioners for the taxable year 1950 in the amounts as follows:

  Julius Callner, Sarah Callner....  $20,778.28
  Morris J. Okrent, Esta Okrent....   20,467.30
  Abner E. Kops....................   26,368.84

The issues for determination are whether the respondent erred in determining that during 1950 petitioners...

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