ATKINS, Judge:
The respondent determined deficiencies in income tax for the calendar years 1952 and 1953 in the respective amounts of $6,600.10 and $34,541.46. The basic issue is whether the business conducted in the name of Astell Refractories Company was conducted by the petitioner Harry L. Bialock as a sole proprietorship or whether it was conducted by him and his two minor children as a partnership, the decision of which will determine whether the petitioner...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.