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MORRIS v. COMMISSIONER

Docket No. 19779.

13 T.C. 1020 (1949)

JOHN A. MORRIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 21, 1949.

Attorney(s) appearing for the Case

Paul V. Wolfe, Esq., for the petitioner.

Scott A. Dahlquist, Esq., for the respondent.

This proceeding involves a deficiency in income tax of $10,114.14 for the calendar year ending December 31, 1944.

The principal issue is whether petitioner's wife, Edna B. Morris, in the year 1944 was a partner in a brokerage firm of which her husband was one of the senior members and, in the alternative, whether petitioner's wife was a creditor of the firm during the period in question.

FINDINGS OF FACT.

Petitioner John A. Morris resides in New...

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