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BLAISDELL v. COMMISSIONER

Docket No. 6766.

5 T.C.M. 1076 (1946)

W. G. Blaisdell v. Commissioner.

United States Tax Court.

Entered December 9, 1946.

Attorney(s) appearing for the Case

R. J. Cleary, Esq., Farmers Bank Bldg., Pittsburgh, Pa., and G. Dixon Shrum, Esq., Law & Finance Bldg., Pittsburgh, Pa., for the petitioner. Karl W. Windhorst, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in petitioner's income taxes as follows:

  1938 .............    $102.82
  1939 .............    507.64
  1940 .............    808.43
  1941 .............    5,684.68

The sole issue is whether earnings and profits of the Zippo Manufacturing Company (a partnership), reported as distributable to petitioner's wife, are taxable to the petitioner "as the real owner...

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