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RUBIN v. COMMISSIONER

Docket No. 45971.

26 T.C. 1076 (1956)

DAVE RUBIN AND JENNIE FELDMAN RUBIN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 20, 1956.

Attorney(s) appearing for the Case

Wentworth T. Durant, Esq., for the petitioners.

Jackson L. Bailey, Esq., and Frank C. Allen, Esq., for the respondent.

The Commissioner determined a deficiency in petitioners' 1946 income tax in the amount of $14,660.05. Petitioners concede that their share of a certain partnership loss was overstated. However, they disagree with the Commissioner's other adjustments. There are three issues to be decided. They involve (1) the Commissioner's disallowance of alleged business deductions in the amount of $2,329.52; (2) the Commissioner's disallowance of a net operating loss carryover deduction...

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