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ESTATE OF BLADES v. COMMISSIONER

Docket Nos. 24066, 24067.

15 T.C. 190 (1950)

ESTATE OF ARCHIE L. BLADES, DECEASED, INEZ H. BLADES, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 30, 1950.

Attorney(s) appearing for the Case

C. Everett Shults, Esq., for the petitioner.

Thomas R. Charshee, Esq., for the respondent.

The Commissioner determined a deficiency in income tax of the decedent for 1943 in the amount of $21,478.17 (Dkt. No. 24066), and one of $688 against his estate for the period January 23 to December 31, 1944 (Dkt. No. 24067). The error assigned for 1943 is the action of the Commissioner in holding that 58 per cent of the income for 1942 and 1943 of Blades Construction Co., a partnership, was income of the decedent instead of income of A. L. Blades & Sons, another partnership...

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