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ESTATE OF BERK v. COMMISSIONER

Docket No. 3295.

7 T.C. 928 (1946)

ESTATE OF IRA L. BERK, DECEASED, TRIXIE I. BERK AND FIDELITY TRUST COMPANY, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 9, 1946.

Attorney(s) appearing for the Case

Paul E. Hutchinson, Esq., for the petitioners.

Robert H. Kinderman, Esq., for the respondent.

The Commissioner determined deficiencies in income tax of Ira L. Berk of $16,748.05, $14,410.19, and $57,366.01 for the years 1939, 1940, and 1941, respectively. The questions involved are (1) whether for income tax purposes a partnership existed between Ira L. Berk and his wife, Trixie I. Berk, during the taxable years, and (2) whether the entire net income of Berk Finance Co. is taxable to Ira L. Berk for the taxable years.

FINDINGS OF FACT.

The petitioners...

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