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ECKHARD v. COMMISSIONER

Docket Nos. 17646, 17647.

12 T.C. 384 (1949)

H. A. ECKHARD AND MILDRED ECKHARD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 22, 1949.

Attorney(s) appearing for the Case

J. E. Marshall, Esq., for the petitioners.

S. B. Anderson, Esq., for the respondent.

These cases, duly consolidated, involve income tax for the taxable year ended December 31, 1943. Deficiencies were determined in the amounts of $16,174.01 and $831.68 against petitioners H. A. Eckhard and Mildred Eckhard, respectively. Two issues are presented: (a) Whether the petitioners were partners, and (b) whether petitioner H. A. Eckhard is taxable in 1943 upon income which accrued to him during the period from July 1, 1941, to February 8, 1943.

FINDINGS OF...

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