PASTER v. COMMISSIONER

Docket No. 38018.

15 T.C.M. 721 (1956)

T.C. Memo. 1956-144

Herman Paster, Petitioner v. Commissioner.

United States Tax Court.

Filed June 20, 1956.


Attorney(s) appearing for the Case

Sidney J. Kaplan, Esq., and Claude E. Petersen, Esq., 654 McKnight Building, Minneapolis, Minn., for the petitioner. J. Marvin Kelley, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

Respondent has determined deficiencies in income tax against petitioner for the years 1944, 1945 and 1946 in the respective amounts of $40,768.14, $24,588 and $38,683.15.

The question for decision is whether the partnership profits credited on the partnership books as trust income were the income of the petitioner. A question with respect to a $7,000 adjustment of deductions for miscellaneous...

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