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EVANS v. COMMISSIONER

Docket Nos. 4911, 4912.

5 T.C.M. 306 (1946)

C. P. Evans v. Commissioner. Fay Evans v. Commissioner.

United States Tax Court.

Entered April 26, 1946.

Attorney(s) appearing for the Case

H. E. Kleinecke, Jr., Esq., 903 Medical Arts Bldg., Galveston, Tex., for the petitioners. Stanley B. Anderson, Esq., for the respondent.

*Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined a deficiency of $11,403.95 in income tax against each petitioner for the year 1941. Petitioners do not contest some of the adjustments made by the respondent. There are two issues, (1) whether petitioners are taxable upon income of an alleged family partnership which was credited in the taxable year to a son and two daughters; and (2) whether...

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