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BROWN v. COMMISSIONER

Docket Nos. 37688, 37689.

22 T.C. 58 (1954)

HELEN C. BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EARL M. BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 13, 1954.

Attorney(s) appearing for the Case

Geo. E. H. Goodner, Esq., and Dewey R. Roark, Esq., for the petitioners.

Robert L. Liken, Esq., for the respondent.

The Commissioner determined a deficiency in income tax for 1946 of $6,632.76 in the case of Helen and one of $7,134.52 in the case of Earl. Helen assigns as error the action of the Commissioner in "overstating her share of partnership income received from the partnership of `Earl M. Brown Company' by the said amount of $10,415.92." Earl assigns a similar error but the amount is one cent less.

FINDINGS OF FACT.

The petitioners, husband and wife and equal...

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