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MARIS v. COMMISSIONER

Docket No. 12885.

6 T.C.M. 1163 (1947)

Charles Emlen Maris, Jr. v. Commissioner.

United States Tax Court.

Entered October 28, 1947.

Attorney(s) appearing for the Case

Frank A. Moorshead, Esq., and Richard D. Case, Esq., 1604 Pennsylvania Bldg., Philadelphia, Pa., for the petitioner. William D. Harris, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency of $20,679.29 in income tax for 1944. The only issue is whether he erred in holding that the entire net income of the Maris Crane & Hoist Company was taxable to the petitioner instead of being distributable and taxable to him and to his wife, in accordance with their partnership agreement.

Findings of Fact

The petitioner filed his individual...

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