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ROSENCRANS v. COMMISSIONER

Docket Nos. 38618, 38619.

13 T.C.M. 176 (1954)

Arthur Rosencrans v. Commissioner. Artmar Realty Corporation v. Commissioner.

United States Tax Court.

Entered February 26, 1954.

Attorney(s) appearing for the Case

Henry Halpern, C. P. A., 26 Court St., Brooklyn, N. Y., for the petitioners. Arthur L. Nims, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined an income tax deficiency for 1947 of $9,433.44 against Arthur Rosencrans and one of $2,073.07 for the same year against Artmar Realty Corporation. The only issue for decision in the case of Arthur Rosencrans is whether the Commissioner erred in taxing him with $14,000 as a dividend from Artmar, and the only issue for decision in the case of Artmar is whether a purchase money second mortgage for...

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