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WERNER v. COMMISSIONER

Docket No. 6101.

7 T.C. 39 (1946)

ROBERT E. WERNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 7, 1946.

Attorney(s) appearing for the Case

Arthur L. Evely, Esq., for the petitioner.

Lawrence R. Bloomenthal, Esq., for the respondent.

Respondent determined a deficiency in petitioner's income tax liability for 1941 in the amount of $17,540. Certain depreciation issues were abandoned by petitioner at the hearing. The remaining question is whether the income in the amount of $29,193.55 from a business known as Tri-State Tool Works is taxable to petitioner, as respondent contends, or to petitioner's wife, as petitioner contends. Petitioner filed his return with the collector...

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