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GRAHM v. COMMISSIONER

Docket Nos. 50865-50867.

26 T.C. 315 (1956)

MILTON L. GRAHM AND EDITH L. GRAHM, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. IRA GERLER AND SELMA L. GERLER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HAROLD SINGER AND ESTHER L. SINGER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 23, 1956.

Attorney(s) appearing for the Case

Harold Singer, Esq., for the petitioners.

Thomas G. Smiley, Esq., for the respondent.

OPINION.

RAUM, Judge:

Respondent has determined deficiencies in income taxes of petitioners as follows:

                                                     Calendar
       Petitioners                                     year      Amount

                                                     |   1949   $3,827.98
Milton L. and Edith L. Grahm --------------------   <
                                   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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