Rosencrans v. Commissioner

Arthur Rosencrans v. Commissioner. Artmar Realty Corporation v. Commissioner.

Rosencrans v. Commissioner

Docket Nos. 38618, 38619.

United States Tax Court

1954 Tax Ct. Memo LEXIS 286; 13 T.C.M. (CCH) 176; T.C.M. (RIA) 54065;

February 26, 1954

Henry Halpern, C.P.A., 26 Court St., Brooklyn, N. Y., for the petitioners. Arthur L. Nims, Esq., for the respondent.

MURDOCK

Memorandum Findings of Fact and Opinion

The Commissioner determined an income tax deficiency for 1947 of $9,433.44 against Arthur Rosencrans and one of $2,073.07 for the same year against Artmar Realty Corporation. The only issue for…