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ALEXANDER v. COMMISSIONER

Docket Nos. 44169, 44170.

22 T.C. 318 (1954)

HARLEY ALEXANDER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MAUDE ALEXANDER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 17, 1954.

Attorney(s) appearing for the Case

Arthur Glover, Esq., for the petitioners.

Jackson L. Bailey, Esq., and R. S. Leigh, Esq., for the respondent.

TIETJENS, Judge:

The Commissioner determined the following deficiencies in income tax for the year 1945:

Harley Alexander -----------------------------------   $2,641.60
Maude Alexander ------------------------------------    2,575.57

The principal issue is whether petitioners are taxable on 45 per cent of the profits of a partnership as community income or whether their daughter Mary should be so taxable.

There is also a second...

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