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BUCKLEY v. COMMISSIONER

Docket No. 17134.

8 T.C.M. 620 (1949)

W. R. Buckley v. Commissioner.

United States Tax Court.

Entered June 27, 1949.

Attorney(s) appearing for the Case

Cornelius C. O'Brien, Esq., Land Title Bldg., Philadelphia, Pa., for the petitioner. Karl W. Windhorst, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax of $26,462.58 for 1943 and $27,119.21 for 1944. The only issue for decision is whether the Commissioner erred in taxing all of the income of Buckley Amusement Enterprises to the petitioner who had reported only one-fourth of that income on the theory that he was an equal partner with his wife, his daughter, and his sister...

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