United States Tax Court May 29, 1959, Docket No. 68578. (Adler v. Commissioner)

Arthur Adler v. Commissioner. Adler v. Commissioner Docket No. 68578. United States Tax Court T.C. Memo 1959-115; 1959 Tax Ct. Memo LEXIS 134; 18 T.C.M. (CCH) 520; T.C.M. (RIA) 59115; May 29, 1959 *134 Jacob Daniels, Esq., for the petitioner. Sumner L. Lipsky, Esq., for the respondent. MURDOCK Memorandum Findings of Fact and Opinion The Commissioner determined a deficiency of $2,780.