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SHANDER v. COMMISSIONER

Docket No. 111788.

1 T.C.M. 774 (1943)

Benjamin Shander v. Commissioner.

United States Tax Court.

Entered March 11, 1943.

Attorney(s) appearing for the Case

Robert Ash, Esq., Munsey Bldg., Washington, D. C., for the petitioner. Paul E. Waring, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined a deficiency of $23,840.87 in income tax for the year 1940. This holding was based on the finding that "the evidence submitted indicates that you operated the business as a sole proprietorship" and not as a partnership. The question thus raised is one of fact: Did a partnership exist in 1940 between petitioner and his two sons, Leon J. Shander and Sidney A. Shander?

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