KAPLAN v. COMMISSIONER

Docket No. 8203-71.

33 T.C.M. 131 (1974)

T.C. Memo. 1974-29

Solomon I. and Beatrice Kaplan v. Commissioner.

United States Tax Court.

Filed January 31, 1974.


Attorney(s) appearing for the Case

Francis J. DiMento, 225 Franklin St., Boston, Mass., for the petitioners. Willard J. Frank, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The respondent determined the following deficiencies in the Federal income tax of the petitioners:

  Year                   Deficiency

  1966 ................. $50,410.88
  1967 .................   2,569.31
  1968 .................     910.00

Certain issues have been settled, and the one issue which remains for decision is whether Solomon I. Kaplan received additional compensation...

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