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MAYER v. COMMISSIONER

Docket No. 20627.

13 T.C.M. 391 (1954)

T. C. Memo. 1954-14

Elizabeth Mayer v. Commissioner.

United States Tax Court.

Filed April 20, 1954.

Attorney(s) appearing for the Case

George L. Weisbard, Esq., for the petitioner. Hugh F. Culverhouse, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent has determined income tax deficiencies and penalties for petitioner as follows:

  Year               Deficiency     Penalty

  1942 ..........    $ 2,517.58    $  1,258.79
  1943 ..........    282,937.09     141,468.55

The first and principal issue is whether petitioner was a partner in the operation of three liquor stores. The second, and an issue depending upon...

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