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PAPINEAU v. COMMISSIONER

Docket Nos. 24256, 24257.

16 T.C. 130 (1951)

GEORGE A. PAPINEAU, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 19, 1951.

Attorney(s) appearing for the Case

Richard E. Williams, Esq., for the petitioner.

Marvin E. Hagen, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $1,690.75 in income tax of the petitioner for 1944 and one of $1,736.97 for 1945. The issue is whether the Commissioner erred by including in the petitioner's distributive share of the net income of a partnership for each year an amount to represent the estimated value of his board and lodging. The facts have been stipulated.

The petitioner filed his individual income tax...

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