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HARTZ v. COMMISSIONER

Docket No. 9344.

6 T.C.M. 465 (1947)

L. B. Hartz v. Commissioner.

United States Tax Court.

Entered April 28, 1947.

Attorney(s) appearing for the Case

Donald B. Smith, Esq., and I. E. Krawetz, Esq., for the petitioner. Edward C. Adams, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves a deficiency in income tax liability for the year 1941, in the amount of $28,452.90.

The issue is whether the Commissioner properly determined that all of the net income of the alleged partnership of L. B. Hartz Stores is taxable to petitioner, L. B. Hartz, for the year 1941.

Petitioner, L. B. Hartz, is an individual...

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