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WESTERWELLER v. COMMISSIONER

Docket Nos. 32718, 32719, 32720.

17 T.C. 1532 (1952)

L. A. WESTERWELLER AND HARRIET WESTERWELLER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HARRIET WESTERWELLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. L. A. WESTERWELLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 20, 1952.

Attorney(s) appearing for the Case

Lane Morthland, Esq., for the petitioners.

Wilford H. Payne, Esq., and John O. Durkan, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax as follows:

1947 ------   L. A. Westerweller ---------------------------    $952.24
1947 ------   Harriet Westerweller -------------------------     933.23
1948 ------   L. A. Westerweller and Harriet Westerweller --   9,138.20

The only issue for decision is—how much of the income of a business carried on under the name of Midway Motors...

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