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ESTATE OF ENNIS v. COMMISSIONER

Docket No. 7008.

5 T.C. 1096 (1945)

ESTATE OF FRANK G. ENNIS, SR., DECEASED CARRIE MAE ENNIS, EXECUTRIX, AND NATIONAL BANK OF COMMERCE OF NORFOLK, EXECUTOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 27, 1945.

Attorney(s) appearing for the Case

Vivian L. Page, Esq., and Leslie C. Garnett, Esq., for the petitioners.

Elmer L. Corbin, Esq., for the respondent.

This proceeding involves income tax deficiencies for the calendar years 1940 and 1941, and the taxable period from January 1, 1943, to

[5 T.C. 1097]
December 16, 1943, in the respective amounts of $2,179.06, $14,954.19, and $49,861.38, a total of $66,994.63. The deficiencies arise from the inclusion in the gross income of Frank G. Ennis, Sr., of the entire profits of the business of the Frank G. Ennis partnership during each of the years in controversy...

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