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KETCHAM v. COMMISSIONER

Docket No. 55002.

14 T.C.M. 1162 (1955)

T.C. Memo. 1955-302

Russell D. Ketcham and Paulina D. Ketcham v. Commissioner.

United States Tax Court.

Filed November 7, 1955.

Attorney(s) appearing for the Case

Laurence Graves, Esq., 20 Exchange Place, New York, N. Y., and William J. Harris, Esq., for the petitioners. Max J. Hamburger, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The Commissioner determined a deficiency in income tax of petitioners for the year 1952 in the amount of $33,428.92.

The sole issue is whether $53,556.20 received by petitioners in 1952 as distributions of partnership income from Cunningham & Company, and its successor, Ketcham & Company, represented taxable income as determined by respondent...

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