Cohn v. Commissioner

Roy M. Cohn v. Commissioner.

Cohn v. Commissioner

Docket No. 3667-62.

United States Tax Court

T.C. Memo 1968-65; 1968 Tax Ct. Memo LEXIS 234; 27 T.C.M. (CCH) 350; T.C.M. (RIA) 68065;

April 16, 1968. Filed

Charles C. Rumsey, Jr., for the petitioner. Leon M. Kerry and Ronald Litowitz, for the respondent. 351

RAUM

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $18,335.70 in petitioner's income tax for 1958. This case involves only that portion of the deficiency resulting from the Commissioner's determination that a certain sum of $27,247.96 received by petitioner was…