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ROUGHAN v. COMMISSIONER

Docket No. 22328.

11 T.C.M. 69 (1952)

Lawrence V. Roughan v. Commissioner.

United States Tax Court.

Entered January 25, 1952.

Attorney(s) appearing for the Case

Lee I. Park, Esq., C. F. Rothenburg, Esq., and Howard T. Mather, Esq., for the petitioner. James C. Maddox, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in petitioner's income tax for the calendar years 1944 and 1945 in the respective amounts of $218,762.80 and $63,816.75. The question is whether the income of an alleged family partnership is to be taxed entirely to petitioner. The parties have filed a stipulation of fact with annexed exhibits; in addition, the testimony of several witnesses was taken.

Findings of Fact

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