Zehman v. Commissioner
United States Tax Court
Held, wages paid by partnership engaged in building contracting business, which were in violation of Defense Production Act, were properly disallowed in the partnership return and the amount thereof was properly charged against the petitioners, who were the partners, within the rule of Weather-Seal Manufacturing Co., 16 T. C. 1312.
1Opinion of the Court
OPINION.
MulROney, Judge:
Respondent determined deficiencies in income tax against petitioners Sidney Zehman and his wife, Irene Zehman, for the year 1952 in the sum of $1,809.30 and against Milton Wolf and his wife, Roslyn Wolf, for the year 1952 in the sum of $893.50.
The two cases were consolidated and all of the facts were stipulated. The single question presented involves a deduction for wage payments in excess of an amount determined as allowable by the Wage Stabilization Board.
Petitioners Sidney Zehman and Milton Wolf were at all pertinent times partners in the Zehman-Wolf Construction…
2Cases cited3 opinions
- Weather-Seal Mfg. Co. v. CommissionerUnited States Tax Court · 1951
- Weather-Seal Manufacturing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952
- United States v. Excel Packing Co., IncCourt of Appeals for the Tenth Circuit · 1954
3Cited by4 opinions
- Max Sobel Wholesale Liquors v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Solon Decorating Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1958
- Solon Decorating Company v. Commissioner of Internal Revenue, Sidney Zehman and Irene Zehman v. Commissioner of Internal Revenue, Milton Wolf and Roslyn Wolf v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Zehman v. CommissionerUnited States Tax Court · 1957