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TOBIAS v. COMMISSIONER

Docket No. 88979.

40 T.C. 84 (1963)

MAX N. TOBIAS AND MILDRED G. TOBIAS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 22, 1963.

Attorney(s) appearing for the Case

E. Charles Eichenbaum, and W. S. Miller, Jr., for the petitioners.

J. C. Linge, for the respondent.

Respondent determined deficiencies in the income tax of petitioners for the years 1954, 1955, and 1956 in the respective amounts of $135,377.43, $26,008.39, and $24,969.66. Most of these deficiencies are in dispute. Petitioners contest the adjustments by appropriate assignments of error and in doing so the following issues are raised:

(1) Whether certain machinery and equipment were the property of petitioner when destroyed...

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