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SIMON v. COMMISSIONER

Docket Nos. 13837, 13838, 13848.

11 T.C. 227 (1948)

RUBEN SIMON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MEYER SIMON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MORRIS SIMON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 31, 1948.

Attorney(s) appearing for the Case

B. Dave Bushaw, Esq., for the petitioners.

Philip J. Wolf, Esq., for the respondent.

These proceedings, which were consolidated for hearing, involve the income and victory tax liability of the petitioners for the taxable year ended December 31, 1943, in the respective amounts of $5,974.28 for Ruben Simon, $6,639.81 for Meyer Simon, and $6,562.56 for Morris Simon. Such deficiencies resulted from the Commissioner's action in increasing the income of each petitioner for the taxable year ended December 31, 1943, by an amount representing his distributive share...

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