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ESTATE OF WALDMAN v. COMMISSIONER

Docket No. 24602.

15 T.C. 596 (1950)

ESTATE OF ISIDORE WALDMAN, DECEASED, PHILIP STEINMAN, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 9, 1950.

Attorney(s) appearing for the Case

Philip Steinman, Esq., for the petitioner.

Nicholas Tomasula, Esq., for the respondent.

OPINION.

VAN FOSSAN, Judge:

The respondent determined a deficiency in income tax of Isidore Waldman, deceased, for the period January 1, 1945, to November 22, 1945, in the amount of $9,218.42.

The issue is whether the decedent's distributive share of the income of the partnership known both as Larolaine Dress Co. and Larolaine Juniors Co. for the period July 1, 1945, to November 22, 1945, should be included in decedent's income for the period...

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