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JURGENSEN v. COMMISSIONER

Docket Nos. 25542, 25543.

9 T.C.M. 1027 (1950)

Edna Jurgensen v. Commissioner. Adolph Jurgensen v. Commissioner.

United States Tax Court.

Entered November 17, 1950.

Attorney(s) appearing for the Case

Richard W. Wilson, Esq., 74 Trinity Pl., New York 6, N. Y., for the petitioners. Lester H. Salter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax for 1945 of $479.84 in the case of Edna Jurgensen and $619.28 in the case of Adolph Jurgensen. The only issue for decision is whether the Commissioner erred in failing to recognize Eileen Jurgensen as a partner in John E. Dale Fuel Company and in taxing her share of the income of that partnership to her parents, the petitioners...

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