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CARPENTER v. COMMISSIONER

Docket Nos. 79509, 79510.

36 T.C. 797 (1961)

JAMES A. CARPENTER AND CLORIS A. CARPENTER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RICHARD E. NEALY AND VERDA NEALY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 31, 1961.

Attorney(s) appearing for the Case

Charles P. Duffy, Esq., for the petitioners.

John D. Picco, Esq., for the respondent.

SCOTT, Judge:

Respondent determined deficiencies in income tax against petitioners James A. Carpenter and Cloris A. Carpenter in the amounts of $9,297.02, $17,001.46, and $12,935.42 for the years 1954, 1955, and 1956, respectively, and against petitioners Richard E. Nealy and Verda Nealy in the amounts of $22,601.16, $39,827.06, and $27,628.26 for the years 1954, 1955, and 1956, respectively.

The sole issue for decision is whether a partnership composed...

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