Rubin v. Commissioner

Jeff Rubin and Pumella Rubin v. Commissioner.

Rubin v. Commissioner

Docket No. 41635.

United States Tax Court

T.C. Memo 1954-213; 1954 Tax Ct. Memo LEXIS 31; 13 T.C.M. (CCH) 1094; T.C.M. (RIA) 54319;

December 8, 1954, Filed

Jeff Rubin, pro se. John P. Higgins, Esq., for the respondent.

LEMIRE

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in petitioners' income taxes for 1948 and 1950 in the respective amounts of $823.52 and $259. The issues are (1) whether the respondent erred in determining the petitioners' net income for each of the taxable years in question by including…