The Commissioner determined a deficiency of $8,091.09 in the petitioner's income tax for the calendar year 1941. The petitioner claims error on the part of the Commissioner in holding that all, instead of only two-thirds, of the income of the Fletcher Oil Co. was taxable to the petitioner.
FINDINGS OF FACT.
The petitioner is an individual. He filed his return for 1941 with the collector of internal revenue for the twenty-first district of New York.
...Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.