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FINCH v. COMMISSIONER

Docket Nos. 51567, 51568.

14 T.C.M. 692 (1955)

T.C. Memo. 1955-179

Jessie James Finch and Anna May Finch, and Jessie James Finch v. Commissioner.

United States Tax Court.

Filed June 30, 1955.

Attorney(s) appearing for the Case

Lewis R. Donelson, 3rd., Esq., Commerce Title Building, Memphis, Tenn., and Edward G. Grogan, Esq., for the petitioners. Frederick T. Carney, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax for the years 1947 and 1948, as follows:

  Docket       Petitioner          Year    Deficiency
    No.

  51568    J. J. Finch .........   1947    $1,212.35
  51567    J. J. and A. M. Finch   1948     3,657.64

The deficiencies result from the respondent's determination that petitioner, Jessie James Finch, was a partner...

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