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GOODMAN v. COMMISSIONER

Docket No. 5248.

6 T.C. 987 (1946)

SAMUEL GOODMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 8, 1946.

Attorney(s) appearing for the Case

John A. McCann, Esq., for the petitioner.

Brooks Fullerton, Esq., for the respondent.

This proceeding involves a deficiency of $10,235.42 in petitioner's income tax for 1941. The only question in issue is whether petitioner's wife was a partner with him in the operation of a jewelry store known as Goodman's Jewelry Store.

FINDINGS OF FACT.

The petitioner is a resident of McKeesport, Pennsylvania. His income tax return for 1941 was filed with the collector of internal revenue for the twenty-third district...

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