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BEELS v. COMMISSIONER

Docket No. 31476.

12 T.C.M. 101 (1953)

Raymond F. Beels v. Commissioner.

United States Tax Court.

Entered February 9, 1953.

Attorney(s) appearing for the Case

Anthony L. Lutomski, Esq., for the petitioner. Peter K. Nevitt, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined a deficiency in income tax for the year ending December 31, 1945, in the amount of $5,824.88. The three issues for decision are: (1) Did the Commissioner err in determining that the petitioner's wife, Lilyan Isabel Beels, could not be recognized as a partner for tax purposes, and that alleged partnership income reported by her is taxable to the petitioner? (2) Did the...

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