The Commissioner determined income tax deficiencies of $949.62, $232.64, $107.46 and $1,734.56, for 1937, 1938, 1939 and 1940, respectively, by including in petitioner's income all the income of Peterson Glass Company, which petitioner contends was a partnership of petitioner and his wife, the income from which was not taxable entirely to him.
Findings of Fact
The petitioner, a resident of Detroit, Michigan, filed his income tax returns for 1937 to 1940...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.