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McCALL v. COMMISSIONER

Docket Nos. 53583, 53584.

27 T.C. 133 (1956)

WALTER BERNARD MCCALL AND MARIE S. MCCALL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SAM G. McCALL AND RUTH W. McCALL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 31, 1956.

Attorney(s) appearing for the Case

John Y. Merrell, Esq., and R. Carl Counts, C. P. A., for the petitioners.

John J. Larkin, Esq., for the respondent.

These consolidated proceedings involve the following deficiencies in income tax for the year 1952:

Docket No. 53583 ---------------------------------------------------   $1,428.02
Docket No. 53584 ---------------------------------------------------    1,463.94

The sole issue is whether a partnership, in which Walter Bernard McCall, Sam G. McCall, and a third individual were partners during the year in issue, possessed an economic interest in certain...

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