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WHITHAM v. COMMISSIONER

Docket Nos. 24972, 24973.

10 T.C.M. 250 (1951)

Louis E. Whitham v. Commissioner. Rebecca M. Whitham v. Commissioner.

United States Tax Court.

Entered March 16, 1951.

Attorney(s) appearing for the Case

Frank L. Scofield, Esq., and David L. Tisinger, Esq., for the petitioners. Allen T. Akin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEMIRE, Judge:

The respondent has determined deficiencies in petitioners' income taxes for 1943 in the amounts of $16,863.59 for Louis E. Whitham and $16,828.74 for his wife, Rebecca M. Whitham. The year 1942 is also involved by reason of the forgiveness feature of the Current Tax Payment Act of 1943.

The questions in issue, all of which relate to the determination of the distributable income of a partnership...

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