KRALSTEIN v. COMMISSIONER

Docket No. 84257.

38 T.C. 810 (1962)

MAX KRALSTEIN AND BESSIE KRALSTEIN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 10, 1962.


Attorney(s) appearing for the Case

Jacob P. Lefkowitz, Esq., for the petitioners.

Warren S. Shine, Esq., and Stephen M. Miller, Esq., for the respondent.


The Commissioner determined a deficiency in petitioners' income tax for the taxable year 1956 in the amount of $28,971.80 and an addition to tax under section 6651 of the 1954 Code in the amount of $1,446.56. By an amendment to his answer, the Commissioner claimed that petitioners received $1,000 more additional income in 1956 than had been determined in the statutory notice of deficiency and requested that the Court determine the...

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