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FAIR PRICE STATIONS, INC. v. COMMISSIONER

Docket No. 6102.

5 T.C.M. 401 (1946)

Fair Price Stations, Inc. v. Commissioner.

United States Tax Court.

Entered May 23, 1946.

Attorney(s) appearing for the Case

Robert Critchfield, Esq., for the petitioner. A. J. Friedman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

The Commissioner determined a deficiency in income tax for 1940 and 1941, in the amounts of $8,441.99 and $22,589.79, respectively, in declared value excess profits tax for 1941, in the amount of $6,124.01, and in excess profits tax for 1941, in the amount of $2,371.68. The question involved is whether the income of an alleged co-partnership for the years 1940 and 1941 was includible in the petitioner...

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