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FREDEKING v. COMMISSIONER

Docket No. 110082.

2 T.C.M. 920 (1943)

J. G. Fredeking v. Commissioner.

United States Tax Court.

Entered October 21, 1943.

Attorney(s) appearing for the Case

Theodore B. Benson, Esq., 201 Normandy Bldg., Washington, D. C., for the petitioner. Ralph E. Smith, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

The Commissioner has determined deficiencies in petitioner's income tax for 1938 and 1939 in the amounts of $2,043.96 and $1,825.58, respectively. The only question in issue is whether petitioner is taxable on all of the earnings from an oil agency business in which he claims to have assigned a one-half interest to his wife under a partnership agreement.

[The Facts]

Petitioner is a resident of Hinton...

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