Cope v. Commissioner

Iri R. Cope and Marcella S. Cope, et al. 1 v. Commissioner.

Cope v. Commissioner

Docket Nos. 34098-34100.

United States Tax Court

1953 Tax Ct. Memo LEXIS 76; 12 T.C.M. (CCH) 1258; T.C.M. (RIA) 53350;

October 30, 1953

Zolman Cavitch, Esq., and M. R. Schlesinger, Esq., for the petitioners. Robert E. Johnson, Esq., for the respondent.

WITHEY

Memorandum Findings of Fact and Opinion

WITHEY, Judge: The Commissioner has determined deficiencies in the income taxes of the petitioners for the calendar years and in the amounts as follows:

Docket No.

Year

Deficiency

34098

Iri R. Cope and Marcella

S. Cope

1946

$ 3,223.92

34…