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KUZMICK v. COMMISSIONER

Docket No. 12887.

11 T.C. 288 (1948)

PAUL L. KUZMICK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 16, 1948.

Attorney(s) appearing for the Case

John Enrietto, Esq., for the petitioner.

Jonas M. Smith, Esq., for the respondent.

The Commissioner determined a deficiency of $27,466.07 in petitioner's income and victory tax for 1943, in part by including in income amounts which his wife had reported as her distributive share of the profits of an alleged partnership between them. The partnership income was derived from payments made by a manufacturer to which petitioner had transferred inventions in consideration of a percentage of the profits from sales of wheels...

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