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ESTATE OF BARNEY v. COMMISSIONER

Docket No. 8958.

6 T.C.M. 818 (1947)

Estate of Harry Barney, Deceased, Henrietta J. Warren, Administratrix v. Commissioner.

United States Tax Court.

Entered July 8, 1947.

Attorney(s) appearing for the Case

Joseph R. Doherty, Esq., 1607 Oliver Bldg., Pittsburgh, Pa., for the petitioner. Homer F. Benson, Esq., for the respondent.

Memorandum Opinion

HARRON, Judge:

The respondent determined a deficiency in the income tax liability of Harry Barney, deceased, for the year 1941 in the amount of $2,245.16. Certain adjustments are not contested. Petitioner challenges the determination of the respondent that certain earnings of a joint venture known as Bowling, Barney and Niemeier, Associates, were taxable to a corporation known as Barney Machinery Company, and that sums which Harry Barney...

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