Bleichroeder, Bing & Co. v. Commissioner

Bleichroeder, Bing & Co., Inc. v. Commissioner.

Bleichroeder, Bing & Co. v. Commissioner

Docket No. 30089.

United States Tax Court

1953 Tax Ct. Memo LEXIS 376; 12 T.C.M. (CCH) 117; T.C.M. (RIA) 53043;

February 11, 1953

Milton L. Rosenberg, Esq., 39 Broadway, New York, N. Y., for the petitioner. Paul M. Stewart, Jr., Esq., for the respondent.

MURDOCK

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax of the petitioner of $1,635.90 for 1945 and $1,423.59 for 1946. The only issue for decision is whether the petitioner is entitled to a deduction of $6,000 for…