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KERR v. COMMISSIONER

Docket No. 5579.

5 T.C.M. 1101 (1946)

Edward A. Kerr v. Commissioner.

United States Tax Court.

Entered December 26, 1946.

Attorney(s) appearing for the Case

Chester J. McGuire, Esq., William R. Spofford, Esq., and Charles S. Jacobs, Esq., 1035 Land Title Bldg., Philadelphia 10, Pa., for the petitioner. Robert H. Kinderman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

This proceeding seeks a redetermination of a deficiency in income tax in the amount of $25,578.91 for the year 1941.

The issue presented is whether respondent erred in including in petitioner's income for the year in question $39,164.54, reported as income by petitioner's wife on the premise that she was a partner with petitioner in a contracting-building business.

Findings of Fact

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