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STRAND v. COMMISSIONER

Docket Nos. 46301-46303.

13 T.C.M. 703 (1954)

T. C. Memo. 1954-109

Arvid and Antonia Strand, et al. v. Commissioner.

United States Tax Court.

Filed July 30, 1954.

Attorney(s) appearing for the Case

Robert O. Beresford, Esq., for the petitioners. Francis J. Butler, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax for 1949 as follows:

  Doc. No. 46301  Arvid and Antonia Strand ......... $2,537.58
  Doc. No. 46302  Elmer and Josephine Strand .......  2,049.38
  Doc. No. 46303  Ray W. and Luella Strand .........  2,379.18

The issues argued are (1) whether amounts advanced to a corporation by a partnership, in which the male petitioners, hereafter called...

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