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HUGHES v. COMMISSIONER

Docket Nos. 38641, 38642.

22 T.C. 1 (1954)

DAVID W. HUGHES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LUCILE HUGHES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 7, 1954.

Attorney(s) appearing for the Case

Raymond A. Fox, Esq., for the petitioners.

John L. King, Esq., for the respondent.

The respondent determined deficiencies in petitioners' income taxes for the year 1947 as follows:

Docket No. 38641, David Hughes ---------------------   $28,923.22
Docket No. 38642, Lucile Hughes --------------------    28,518.56

The issues presented are the correctness of the respondent's action (1) in determining that the income for 1947 of a partnership of which petitioners were members, and which had reported its income on the cash basis, should...

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