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ROSANIA v. COMMISSIONER

Docket No. 56511.

15 T.C.M. 580 (1956)

T.C. Memo. 1956-116

Sam Rosania, Sr., and Pearl Bellina Rosania v. Commissioner.

United States Tax Court.

Filed May 14, 1956.

Attorney(s) appearing for the Case

Arnold Lefkovits, Esq., Title Guarantee Building, Birmingham, Ala., for the petitioners. Frederick T. Carney, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioners' income tax of $5,971.36 for the year 1949. The deficiency is due to the addition to the income reported on petitioners' return of the following items:

  (a) Dividends increased.........    $20,000.00
  (b) Other income................        500.00

The adjustments shown above are explained in the...

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