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LEAVIN v. COMMISSIONER

Docket Nos. 86531, 86532.

37 T.C. 766 (1962)

V. DAVID LEAVIN AND LILLIAN LEAVIN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SOL DAVIDSON AND GRACE DAVIDSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 17, 1962.

Attorney(s) appearing for the Case

Ben Gould, Esq., for the petitioners.

Edward M. Fox, Esq., for the respondent.

BRUCE, Judge:

Respondent determined deficiencies in income taxes as follows:

----------------------------------------------------------------
                Docket No.                |   Year  | Deficiency
------------------------------------------|---------|-----------
                                          |  | 1955 |  $6,447.51
86531 ----------------------------------- | <       |
                                          |  | 1956...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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