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
Sidney Zehman and Irene Zehman, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent. Milton Wolf and Roslyn Wolf, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent
Zehman v. Commissioner
Docket Nos. 55016, 55017
United States Tax Court
27 T.C. 876; 1957 U.S. Tax Ct. LEXIS 249;
February 28, 1957, Filed
Decisions will be entered for the respondent.
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…
2Cases cited4 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
- Zehman v. CommissionerUnited States Tax Court · 1957