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COMMISSIONER v. TOWER

No. 317.

327 U.S. 280 (1946)

COMMISSIONER OF INTERNAL REVENUE v. TOWER.

Supreme Court of United States.

Decided February 25, 1946.

Attorney(s) appearing for the Case

Arnold Raum argued the cause for petitioner. With him on the brief were Solicitor General McGrath, Assistant Attorney General Samuel O. Clark, Jr., Sewall Key, Helen R. Carloss and John F. Costelloe.

Oscar E. Waer argued the cause and filed a brief for respondent.

MR. JUSTICE BLACK delivered the opinion of the Court.

The Commissioner of Internal Revenue determined that respondent's wife had in her income tax returns for 1940 and 1941 reported as her earnings income that actually had been earned by her husband but had not been reported in his returns. A deficiency assessment was consequently levied against the respondent by the Commissioner. The particular earnings involved were a portion of net income attributed to a partnership...

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