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KEENAN v. COMMISSIONER

Docket Nos. 3425, 3426.

5 T.C. 1371 (1945)

P. A. KEENAN, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MATTIE W. KEENAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 29, 1945.

Attorney(s) appearing for the Case

L. Farkas, Esq., for the petitioners.

B. D. Hathcock, Esq., for the respondent.

These consolidated proceedings involve income taxes for the calendar year 1941. In Docket No. 3425 the amount in controversy is $2,674.57 and in Docket No. 3426 the amount in controversy is $2,719.48. The only issue is whether respondent correctly included in the gross income of the petitioners the net income from the business conducted under the name of Keenan Auto Parts Co. Petitioners contend that a bona fide partnership existed between them and their two sons during 1941...

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