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BELL v. COMMISSIONER

Docket Nos. 33944, 33945.

12 T.C.M. 440 (1953)

Leola Johnson Bell v. Commissioner. David Arthur Bell v. Commissioner.

United States Tax Court.

Entered April 22, 1953.

Attorney(s) appearing for the Case

Donald E. Dore, Esq., and Robert L. Collings, Esq., for the petitioners. J. L. Bailey, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent has determined deficiencies for the taxable year 1947 in the amounts of $2,507.23 and $2,592.72 against Leola J. Bell and David A. Bell, respectively. Separate returns were filed on a community property basis. The proceedings were consolidated for hearing and disposition. The principal issue is the amount of petitioner David A. Bell's distributable share of partnership income from the partnership of Morgan-Bell...

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