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IRWIN v. COMMISSIONER

Docket Nos. 45965, 45966.

24 T.C. 722 (1955)

A. D. IRWIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A. O. LEIGHTON AND GERTRUDE LEIGHTON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 21, 1955.

Attorney(s) appearing for the Case

John P. Kichline, Esq., and Joseph H. Grubb, Jr., Esq., for the petitioners.

William J. Hagan, Esq., for the respondent.

For the taxable year 1946 the Commissioner determined deficiencies in the income tax of the petitioner A. D. Irwin in the amount of $7,103.70 and in the income tax of the petitioners A. O. Leighton and Gertrude Leighton in the amount of $3,860.23. The proceedings were consolidated for hearing. The issues for decision are:

1. Whether the Commissioner erred in including in partnership income for the year 1946 a recovery in the Court of Claims in the amount of $12,915...

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