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COSMOPOLITAN CORPORATION v. COMMISSIONER

Docket Nos. 61421, 61422.

18 T.C.M. 542 (1959)

T.C. Memo. 1959-122

Cosmopolitan Corporation v. Commissioner. The Davies Building, Inc. v. Commissioner.

United States Tax Court.

Filed June 12, 1959.

Attorney(s) appearing for the Case

Sheldon V. Ekman, Esq., 125 Park Avenue, New York, N. Y., for the petitioners. Martin D. Cohen, Esq., and Paul D. Barker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

In these consolidated proceedings respondent determined deficiencies in income tax as follows:

  Petitioner                   Year      Deficiency

Cosmopolitan Corporation       1951      $24,728.57
                               1952       16,011.13
The Davies Building, Inc.,    8-1-52 to    12-31-52    541.09

The issues are (1) is Cosmopolitan Corporation entitled to a deduction...

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