PETERSON v. COMMISSIONER

Docket No. 251.

2 T.C.M. 1024 (1943)

James O. Peterson v. Commissioner.

United States Tax Court.

Entered November 30, 1943.


Attorney(s) appearing for the Case

Edgar W. Pugh, Esq., and Godfrey Hammel, C. P. A., 1248 Free Press Bldg., Detroit, Mich., for the petitioner. Melvin S. Huffaker, Esq., for the respondent.


The Commissioner determined income tax deficiencies of $949.62, $232.64, $107.46 and $1,734.56, for 1937, 1938, 1939 and 1940, respectively, by including in petitioner's income all the income of Peterson Glass Company, which petitioner contends was a partnership of petitioner and his wife, the income from which was not taxable entirely to him.

Findings of Fact

The petitioner, a resident of Detroit, Michigan, filed his income tax returns for 1937 to 1940...

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