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SPEARS v. COMMISSIONER

Docket Nos. 17980, 17981.

8 T.C.M. 318 (1949)

O. K. Spears, Sr. v. Commissioner. R. H. Williams v. Commissioner.

United States Tax Court.

Entered March 30, 1949.

Attorney(s) appearing for the Case

George E. H. Goodner, Esq., Munsey Bldg., Washington, D. C., for the petitioners. Homer F. Benson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies as follows:

                                   1943        1944

  O. K. Spears, Sr. .........    $1,985.65    $2,141.79
  R. H. Williams ............     2,039.20     2,274.58

The only issue for decision in these cases is whether the Commissioner erred in taxing one-half of the income of a grocery and furniture business to these two petitioners instead of...

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