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PARLINI v. COMMISSIONER

Docket No. 8953.

6 T.C.M. 501 (1947)

Alexander C. Parlini v. Commissioner.

United States Tax Court.

Entered May 9, 1947.

Attorney(s) appearing for the Case

Ferdinand Tannenbaum, Esq., 20 Exchange Pl., New York 5, N. Y., and Z. N. Diamond, Esq., for the petitioner. Thomas R. Wickersham, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The Commissioner determined a deficiency in the petitioner's income tax for 1943 in the amount of $6,257.67. The sole question for determination is whether the Commissioner erred in taxing to the petitioner all of the 1943 income of an unincorporated business, known as Empire State Laboratories, or whether he should have recognized a family partnership in which petitioner claimed that his wife had a...

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