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CARPENTER v. COMMISSIONER

Docket Nos. 42094, 42095.

13 T.C.M. 711 (1954)

T. C. Memo. 1954-111

W. F. Carpenter v. Commissioner. Ray Nichols and Edith Nichols v. Commissioner.

United States Tax Court.

Filed July 30, 1954.

Attorney(s) appearing for the Case

James C. Herndon, Esq., 430 Second National Building, Akron, Ohio, and Robert E. Sheck, Esq., for the petitioners. Michael J. Clare, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in income taxes against the petitioners herein as follows:

                           1948        1949         1950

  W. F. Carpenter ....  $1,024.80    $3,665.64    $2,519.13
  Ray Nichols and
   Edith Nichols .....     761.34     2,579.78     1,810.58

The only question is whether respondent correctly increased the distributive partnership...

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