ALLEN v. COMMISSIONER

Docket No. 17721.

12 T.C. 227 (1949)

CLIFFORD R. ALLEN, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 24, 1949.


Attorney(s) appearing for the Case

Clifford R. Allen, Jr., pro se.

F. M. Thompson, Jr., Esq., for the respondent.


The Commissioner determined deficiencies of $5,785.24 for 1943 and $5,965.11 for 1944 in the petitioner's income tax. The only issues for decision are whether the Commissioner erred in adding to the petitioner's income for each year income received by the petitioner's wife from a partnership of which she was a member and income which she received from pinball machines and Victrolas located in a restaurant operated by the petitioner...

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