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ESTATE OF BELLINGER v. COMMISSIONER

Docket No. 4562.

5 T.C.M. 90 (1946)

Estate of Frederic C. Bellinger, Deceased, Edmund B. Bellinger, Executor v. Commissioner.

United States Tax Court.

Entered February 14, 1946.

Attorney(s) appearing for the Case

Edmund B. Bellinger, Esq., for the petitioner. Thomas R. Charshee, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax of $513.62 for the period September 9 to December 31, 1941, and $720.90 for the year 1942, and a delinquency penalty of $25.68 for the year ending December 31, 1941. The petitioner assails the determination that distributions made by a partnership in the amounts of $4,990.45 and $4,280.25 in the taxable years 1941 and 1942, respectively, are taxable income to petitioner...

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