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GIEPEN v. COMMISSIONER

Docket Nos. 51268, 51269.

16 T.C.M. 20 (1957)

T.C. Memo. 1957-6

Erica Giepen and Henry J. Roger v. Commissioner.

United States Tax Court.

Filed January 15, 1957.

Attorney(s) appearing for the Case

Irving D. Isko, Esq., for the petitioners. Robert J. Cowan, Esq., and A. Jesse Duke, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax for the calendar year 1947 as follows:

Docket No. 51268  Erica Giepen ....  $1,524.77
Docket No. 51269  Henry J. Roger ..   1,442.15

In each proceeding the Commissioner made the following determination:

"It is held that your distributive share, representing one-half of the partnership net income of International Gift Parcel Service for...

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