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LEHMAN v. COMMISSIONER

Docket No. 34280.

19 T.C. 659 (1953)

HARRY W. AND FLORENCE LEHMAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 16, 1953.

Attorney(s) appearing for the Case

H. P. Forrest, Esq., for the petitioners.

F. L. Van Haaften, Esq., for the respondent.

This proceeding contests the determination of a deficiency in income tax for the year 1948 of $5,800.46.

Petitioners, husband and wife, were partners with others in a limited partnership of which the husband was the only general partner. The agreement provided that when the other partners would earn or receive profits from the business in the total sum of $50,000, each of petitioners should be entitled to receive as a credit on the partnership books the sum of $5...

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