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REYNOLDS v. COMMISSIONER

Docket No. 7434.

5 T.C.M. 552 (1946)

William A. Reynolds v. Commissioner.

United States Tax Court.

Entered June 28, 1946.

Attorney(s) appearing for the Case

Homer H. Marshman, Esq., 1500 Guardian Bldg., Cleveland 14, Ohio, for the petitioner. Lawrence R. Bloomenthal, 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 $14,886.16 and $38,398.34, respectively.

The issue is whether the Commissioner properly determined that all of the net income of the alleged partnership of William A. Reynolds & Co. is taxable to petitioner, William A. Reynolds, for the years 1940 and 1941.

A stipulation of facts was filed....

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