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COHEN v. COMMISSIONER

Docket Nos. 55631, 55632.

16 T.C.M. 277 (1957)

T.C. Memo. 1957-64

Stanley Cohen and Lorraine Cohen v. Commissioner. Joseph Cohen and Aileen Cohen v. Commissioner.

United States Tax Court.

Filed April 12, 1957.

Attorney(s) appearing for the Case

Irvin Goldstein, Esq., for the petitioners. T. M. Mather, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

Respondent determined deficiencies in income tax for the years, in the amounts and at the docket numbers, as follows:

                   Docket No.    Docket No.
  Year               55631         55632

  1948 .........  $  392.92     $  536.22
  1949 .........   6,530.84      4,295.04
  1950 .........   1,249.54        338.00

The only question is whether Stanley and Joseph, who are brothers...

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