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BRITZ v. COMMISSIONER

Docket No. 22891.

14 T.C. 1094 (1950)

VERA MELIN BRITZ (FORMERLY VERA MELIN), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 7, 1950.

Attorney(s) appearing for the Case

Walter C. Borman, Jr., Esq., for the petitioner.

G. T. Donoghue, Jr., Esq., for the respondent.

The Commissioner determined a deficiency of $5,734.12 in income tax for 1944 and one of $15,935.48 for 1945. The issues for decision are whether the Commissioner erred in taxing to the petitioner 7/68, of the income of a partnership for the period from January 1 to April 12, 1944, which under an alleged partnership agreement was distributable to the petitioner's mother, Emily Tupper White, in taxing 6/68 of the income from the same...

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