DICKER v. COMMISSIONER

Docket Nos. 91032, 91033.

22 T.C.M. 345 (1963)

T.C. Memo. 1963-82

Edward T. Dicker and Nanette Dicker v. Commissioner. Jerome J. Frank and Emma Sue Frank v. Commissioner.

United States Tax Court.

Filed March 20, 1963.


Attorney(s) appearing for the Case

Ronald M. Mankoff, Esq., and Wentworth T. Durant, Esq., for the petitioners. David E. Mills, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

In these consolidated proceedings respondent determined deficiencies in income tax as follows:

  Docket
   No.          Petitioners       Year     Amount

  91032      Edward T. Dicker and
               Nanette Dicker ... 1958    $85,685.85
  91033      Jerome J. Frank and
               Emma Sue Frank ... 1958     73,883.24

The adjustments to the income of Edward and Nanette Dicker and the explanation...

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