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LEVIN v. COMMISSIONER

Docket No. 27236.

10 T.C.M. 664 (1951)

Bernard Levin v. Commissioner.

United States Tax Court.

Entered July 18, 1951.

Attorney(s) appearing for the Case

Alfred M. Saperston, Esq., 820 Liberty Bk. Bldg., Buffalo, N. Y., for the petitioner. Oscar L. Tyree, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in income tax for the taxable years 1944 and 1945 in the amounts of $11,577.12 and $16,220.88, respectively. The sole issue is whether the Commissioner erred in failing to recognize petitioner's wife, daughter and son as members of a partnership with petitioner and in treating petitioner as a sole proprietor.

Findings of Fact...

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