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DELP v. COMMISSIONER

Docket No. 110120.

2 T.C.M. 44 (1943)

Frank S. Delp v. Commissioner.

United States Tax Court.

Entered May 12, 1943.

Attorney(s) appearing for the Case

Walter M. McVay, Esq., 3222 Grant Bldg., Pittsburgh, Pa., for the petitioner. W. J. McFarland, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined deficiencies in income tax for the years 1938 and 1939 in the respective amounts of $163.64 and $576.71.

Two errors were originally alleged: (1) the increase of petitioner's net income for 1938 in the amount of $1,977.46 and for 1939, in the amount of $283.18, due to short-term capital gain; and (2) the computation of petitioner's income from a partnership on a basis of a one-fifth interest...

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