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OLSHINE v. COMMISSIONER

Docket No. 9319.

8 T.C.M. 497 (1949)

Abraham Olshine v. Commissioner.

United States Tax Court.

Entered May 20, 1949.

Attorney(s) appearing for the Case

L. A. Luce, Esq., and Albert B. Maloney, C. P. A., 410 Warner Bldg., Nashville, Tenn., for the petitioner. Frank M. Thompson, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $10,428.14 in income tax for the fiscal year ended July 31, 1942, against the petitioner. The issues for decision are whether the Commissioner erred (1) through including as income of the petitioner the 45 per cent of the income of Banks and Olshine's Stores which, under a partnership agreement, would be distributable to his three daughters; (2) in spreading the cost of improvements...

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