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TEMKIN v. COMMISSIONER

Docket Nos. 71826, 71827.

35 T.C. 906 (1961)

MAXWELL TEMKIN AND MARY TEMKIN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM SHAPIRO AND HELEN SHAPIRO, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 13, 1961.

Attorney(s) appearing for the Case

William P. Balaban, Esq., and Abraham L. Wellen, CPA, for the petitioners.

Sheldon Seevak, Esq., for the respondent.

WITHEY, Judge:

The Commissioner has determined a deficiency in the income tax of each of the petitioners for the year 1951 in the amount of $1,931.91 with respect to Maxwell and Mary Temkin and in the amount of $6,105.94 with respect to William and Helen Shapiro. The questions presented for our decision are whether Audubon Park Apartments, Inc., was a collapsible corporation under section 117(m) of the Internal Revenue Code of 1939 and, if it was, whether more...

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