Binder v. Commissioner

12 T.C.M. 584, 1953 Tax Ct. Memo LEXIS 235

• Court: United States Tax Court
• Decided: May 27, 1953
• Docket: Docket Nos. 38579, 38580, 38581, 38582.
• Status: Unpublished

Opinion

Harold Binder v. Commissioner. Bessie Binder v. Commissioner. Thomas W. Binder v. Commissioner. Naomi Binder v. Commissioner.

Binder v. Commissioner

Docket Nos. 38579, 38580, 38581, 38582.

United States Tax Court

1953 Tax Ct. Memo LEXIS 235; 12 T.C.M. (CCH) 584; T.C.M. (RIA) 53183;

May 27, 1953

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Samuel J. Warms, Esq., for the petitioners. Stanley W. Herzfeld, Esq., for the respondent.

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OPPER

Memorandum Opinion

OPPER, Judge: Deficiencies determined against the various petitioners as follows are contested in part:

Naomi Binder
Year	Tax	Deficiency
1944	Income	$1,290.83
Thomas W. Binder
1943	Income	$2,011.69
1944	Income	1,232.26
Bessie Binder
1943	Income	$1,757.92
1944	Income	1,245.84
Harold Binder
1943	Income	$1,789.53
1944	Income	1,290.83

Various adjustments having been conceded, the sole issue is whether wages paid by petitioners as partners to employees producing goods sold by the partnership may be disallowed as in excess of amounts permitted by the Wage Stabilization Board.

The facts are stipulated. They are hereby so found. Income tax returns for the years involved were filed with the collector for the fifth collection district of New Jersey.

The parties apparently agree that the question posed is identical with that in The Weather-Seal Manufacturing Co., 16 T.C. 1312, which has in the meantime been affirmed (C.A. 6) 199 Fed. (2d) 376, and as to which we are not convinced of any error. On authority thereof

Decision will be entered for the respondent.