Attorney(s) appearing for the Case
Eugene O. Cobert, Esq., for the petitioner. Arthur L. Nims, Esq., for the respondent.
United States Tax Court.
Memorandum Opinion
VAN FOSSAN, Judge:
This is a family partnership case in which the respondent determined deficiencies of $24,854.61 and $22,223.30 for the years 1945 and 1946, holding that petitioner should be taxed on all the income from the alleged partnership in which petitioner and his three children were associated. The petitioner alleges that:
1. Prior to the formation of the partnership...
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