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TEMPLIN v. COMMISSIONER

Docket No. 37251.

13 T.C.M. 787 (1954)

T. C. Memo. 1954-123

Robert Templin and Olive Templin v. Commissioner.

United States Tax Court.

Filed August 13, 1954.

Attorney(s) appearing for the Case

Henry D. O'Connor, Esq., 601 Widener Building, Philadelphia, Pa., for the petitioners. William G. Handfield, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BAAR, Judge:

The respondent determined a deficiency of $2,233.02 in the income tax of the petitioners for the taxable year 1948, solely upon the ground that the distributive share of the partnership income from Templin Motors as reported on the return should be increased by $6,500. The only issue presented for our decision is whether the respondent erred in disallowing deductions...

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