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DAVIS v. COMMISSIONER

Docket No. 7000.

5 T.C.M. 882 (1946)

David O. Davis v. Commissioner.

United States Tax Court.

Entered October 21, 1946.

Attorney(s) appearing for the Case

Paul E. Hutchinson, Esq., 747 Union Trust Bldg., Pittsburgh, Pa., for the petitioner. Stanley L. Drexler, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

This proceeding involves a deficiency of $11,429.83 for the calendar year 1941. The only issue involved is whether the business carried on under the name of David O. Davis & Son was a valid partnership for Federal income tax purposes. The case was submitted upon a stipulation of facts, oral testimony and exhibits. The facts stipulated are so found. Other facts are found from the record.

Findings...

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