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JACOBS v. COMMISSIONER

Docket No. 5355, 5356.

7 T.C. 1481 (1946)

ANNE JACOBS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MICHAEL S. JACOBS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 31, 1946.

Attorney(s) appearing for the Case

Irving Graff, Esq., for the petitioners.

Byron M. Coon, Esq., for the respondent.

The Commissioner determined a deficiency in income tax of $1,568.59 for the year 1941 against each petitioner. The petitioners assail as erroneous the inclusion in their 1941 taxable income, reported in separate returns on the community basis, of one-half of the husband's distributable share of partnership income for the period of April 1 to May 31, 1941. The proceedings were submitted upon the pleadings.

FINDINGS OF FACT...

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