1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 21 T.C.M.
  5. 21 T.C.M. 396 (1962)
 

ROSE v. COMMISSIONER

Docket No. 83866.

21 T.C.M. 396 (1962)

T.C. Memo. 1962-76

Lew Rose and Fan Rose v. Commissioner.

United States Tax Court.

Filed April 6, 1962.

Attorney(s) appearing for the Case

Vincent B. Lewin, Esq., and Myron Bush, Esq., 60 E. 42nd St., New York, N. Y., for the petitioners. Theodore E. Davis, Esq., and Lionel Savadove, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined the following deficiencies in petitioners' income tax for 1952 and 1953 and additions to tax as follows:

                               Additions to Tax,
                                 I. R. C. 1939
                                Sec.       Sec. 294
  Year           Deficiency    293(b)       (d)(2)

  1952.........  $30,523.29  $15,261.65    $1,849.25
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
Let's get started

                                

                                

                                    

                                    Leagle.com
                                    

                                    Welcome to the leading source of independent legal reporting 
                                    

                                        Sign on now to see your case. 
                                        

                                        Or view more than 10 million decisions and orders.
                                        

                                        
    
                                            
  • Updated daily.
    • 
                                            
  • Uncompromising quality.
    • 
                                            
  • Complete, Accurate, Current.
    •

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases