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VANCE v. COMMISSIONER

Docket No. 19958.

14 T.C. 1168 (1950)

WILLIS H. VANCE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 15, 1950.

Attorney(s) appearing for the Case

J. Louis Warm, Esq., for the petitioner.

W. Herdman Schwatka, Esq., for the respondent.

This proceeding involves income tax deficiencies for 1943 and 1944 in the respective amounts of $10,190.51 and $8,847.92. The only issue is whether petitioner is taxable upon partnership income received by his wife. Other adjustments made by the respondent are conceded, or the issue raised with respect thereto abandoned.

Petitioner's income tax returns for 1943 and 1944 were filed with the collector of internal revenue at Cincinnati, Ohio.

FINDINGS OF FACT...

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