Reiben v. Commissioner

1959 T.C. Memo. 91, 18 T.C.M. 416, 1959 Tax Ct. Memo LEXIS 164
CourtUnited States Tax Court
DecidedApril 30, 1959
DocketDocket Nos. 58336, 58337, 69075, 69076.
StatusUnpublished

This text of 1959 T.C. Memo. 91 (Reiben v. Commissioner) is published on Counsel Stack Legal Research, covering United States Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Reiben v. Commissioner, 1959 T.C. Memo. 91, 18 T.C.M. 416, 1959 Tax Ct. Memo LEXIS 164 (tax 1959).

Opinion

Louis P. Reiben, et al. 1 v. Commissioner.
Reiben v. Commissioner
Docket Nos. 58336, 58337, 69075, 69076.
United States Tax Court
T.C. Memo 1959-91; 1959 Tax Ct. Memo LEXIS 164; 18 T.C.M. (CCH) 416; T.C.M. (RIA) 59091;
April 30, 1959
Richard W. Wilson, Esq., 515 Madison Avenue, New York, N. Y., for the petitioners. Joseph F. Rogers, Esq., for the respondent.

WITHEY

Memorandum Findings of Fact and Opinion

WITHEY, Judge: The respondent has determined deficiencies in the income taxes of petitioners and additions to tax under sections 291(a), 293(b), 294(d)(1)(A), and 294(d)(2) of the Internal Revenue Code of 1939 for the years and in the amounts as follows:

LOUIS P. REIBEN
Additions to tax under
Sec.Sec.Sec. 294Sec. 294
Docket No.YearIncome tax291(a)293(b)(d)(1)(A)(d)(2)
583361951$2,435.46$1,217.73$201.96$134.64
19492,557.001,303.00209.79139.86
6907519501,514.54$378.64757.27151.4590.87
19522,566.141,283.07221.59151.95
SYLVIA REIBEN
5833719511,996.95499.24998.48199.70119.82
19492,077.81519.451,038.90207.78124.66
6907619501,514.54378.64757.27151.4590.87
19521,958.20489.55979.10195.82117.48

*165 The issues presented for our decision are the correctness of the respondent's action in determining (1) that certain unexplained bank deposits represent income taxable either to Louis P. Reiben or Sylvia Reiben for the years 1949 through 1952; (2) that Louis P. Reiben is not entitled to an exemption claimed by him on his income tax returns for 1949, 1951, and 1952; (3) that Louis P. Reiben is liable for an addition to tax under section 291(a) of the 1939 Code for failure to file an income tax return for 1950; (4) that either Louis P. Reiben or Sylvia Reiben is liable for additions to tax under section 294(d)(1)(A) of the 1939 Code for failure to file a declaration of estimated tax for each of the years in issue; (5) that either Louis P.

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Bluebook (online)
1959 T.C. Memo. 91, 18 T.C.M. 416, 1959 Tax Ct. Memo LEXIS 164, Counsel Stack Legal Research, https://law.counselstack.com/opinion/reiben-v-commissioner-tax-1959.