BODDEN v. COMMISSIONER

Docket No. 14460.

8 T.C.M. 243 (1949)

R. K. Bodden v. Commissioner.

United States Tax Court.

Entered March 10, 1949.


Attorney(s) appearing for the Case

Geo. E. H. Goodner, Esq., and Scott P. Crampton, Esq., Munsey Bldg., Washington, D. C., for the petitioner. S. Earl Heilman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income and victory taxes for 1943 and 1944, in the respective amounts of $44,812.93 and $18,781.75, the entire amount of each deficiency being in dispute.

The principal issue is whether the respondent erred in his refusal to recognize the wife of the petitioner as a partner in the R. K. Bodden Lumber Company.

If this issue is decided in favor of the respondent, an alternative...

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