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McEACHERN v. COMMISSIONER

Docket No. 4281.

5 T.C. 23 (1945)

D. H. McEACHERN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 7, 1945.

Attorney(s) appearing for the Case

Glenn O. Schultz, Esq., for the petitioner.

F. L. Van Haaften, Esq., for the respondent.

The respondent determined a deficiency in the petitioner's income tax for 1941 in the amount of $2,223.52. The only question for determination is whether one-third of the entire 1941 income from an oil and gas business reported by petitioner's daughter as her income was the income of the petitioner.

FINDINGS OF FACT.

The petitioner is a resident of Florence, South Carolina, and filed his income tax return for the year...

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