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NICHOLS v. COMMISSIONER

Docket No. 74982.

32 T.C. 1322 (1959)

BEULAH H. NICHOLS, SURVIVING SPOUSE, AND ESTATE OF HAROLD E. NICHOLS, DECEASED, BEULAH H. NICHOLS, EXECUTRIX, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 29, 1959.

Attorney(s) appearing for the Case

George V. Whittle, C.P.A., and John O. Durkan, Esq., for the petitioners.

Wilford H. Payne, Esq., for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency in income tax for the calendar year 1953 in the amount of $24,618.82. The sole issue is whether a partnership existed between a medical doctor specializing in radiology and his wife from April 1, 1953, until May 10, 1954. It makes a difference in the tax due because the partnership adopted a fiscal year ending March 31. Petitioners reported the income from the partnership for the fiscal year ending March 31...

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