Levy v. Commissioner
Levy v. Commissioner
21 T.C.M. 1411; 1962 Tax Ct. Memo LEXIS 45; 1962 T.C. Memo. 263
Opinion
Joseph P. Levy and Estelle Levy v. Commissioner.
Levy v. Commissioner
Docket No. 90727.
T.C. Memo 1962-263; 1962 Tax Ct. Memo LEXIS 45; 21 T.C.M. (CCH) 1411; T.C.M. (RIA) 62263;
*45 David M. Scheffer, Esq., One State St., Boston, Mass., for the petitioners. Albert R. Doyle, Esq., for the respondent.
RAUM
Memorandum Opinion
RAUM, Judge: The Commissioner determined deficiencies in income tax against petitioners in the amounts of $21,209.44 and $27,014.48 for the years 1952 and 1953, respectively. As a result of an agreement of the parties the amount of the deficiency claimed by the Government for the year 1953 has been reduced to $7,477.58.
The facts have been fully stipulated, and we adopt the stipulation as our findings. The issue is substantially the same as that decided in such cases as , affirmed (C.A. 1); , affirmed (C.A. 2). We see no reason to reach a different result here.
Decision will be entered for the respondent.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.