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  5. 13 T.C.M. 414 (1954)
 

ESTATE OF NULTY v. COMMISSIONER

Docket Nos. 44983, 46062.

13 T.C.M. 414 (1954)

T. C. Memo. 1954-22

Estate of Charles J. Nulty, Sr., Deceased, Delvina Nulty, Executrix v. Commissioner. Julius Sack v. Commissioner.

United States Tax Court.

Filed April 30, 1954.

Attorney(s) appearing for the Case

Joseph P. Cooney, Esq., 111 Pearl Street, West Hartford, Conn., and Arthur D. Weinstein, Esq., for the petitioners. James T. Lodge, Esq., and R. Monroe Swartz, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax for 1947 of $18,877.74 in the case of Charles J. Nulty, Sr. and $22,677.47 in the case of Julius Sack. The only issue for decision is whether the Commissioner erred in determining that the partnership known as Nulty and Sack terminated on August 30, 1947 and with it its taxable year so that the shares of the two partners and the income of the partnership up to that...

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