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HARRISON v. COMMISSIONER

Docket Nos. 47962, 47963.

24 T.C. 46 (1955)

JOHN W. HARRISON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLIFFORD F. HARRISON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 20, 1955.

Attorney(s) appearing for the Case

Martin A. Rosenberg, Esq., for the petitioners.

Urban C. Bergbauer, Esq., for the respondent.

Respondent determined deficiencies in petitioners' income tax for the year 1947 as follows:

Docket No.                        Petitioner                            Deficiency

47962 ----------------------   John W. Harrison ---------------------   $11,004.98
47963 ----------------------   Clifford F. Harrison -----------------    12,130,89

The following issues are presented:

(1) Did the exchange of partnership assets...

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