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AMES THEATRE COMPANY v. COMMISSIONER

Docket No. 4899.

5 T.C.M. 44 (1946)

Ames Theatre Company v. Commissioner.

United States Tax Court.

Entered January 22, 1946.

Attorney(s) appearing for the Case

Marion Hirschburg, Esq., for the petitioner. Loyal E. Keir, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income tax of this petitioner for 1941 in the amount of $2,384.06. The only issue remaining for consideration is whether the Commissioner erred in refusing to recognize the existence of the Ames Operating Company, a partnership, and in allocating the income of that company to the petitioner.

Findings of Fact

The petitioner...

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