SCHWERIN v. COMMISSIONER

Docket No. 106873.

1 T.C.M. 661 (1943)

Martin Schwerin v. Commissioner.

United States Tax Court.

Entered February 26, 1943.


Attorney(s) appearing for the Case

Henry G. Burke, C. P. A., for the petitioner. Philip A. Bayer, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent has determined income tax deficiencies against the petitioner for the years 1936 and 1937 in the respective amounts of $6,160.65 and $6,250.46. The sole question presented is whether the petitioner is liable on 75 percent or 50 percent of the net income of the partnership of Outwater, Schwerin and Barnet for the years 1936 and 1937.

Findings of Fact

The petitioner is...

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