SUPORNICK v. COMMISSIONER

Docket No. 356.

2 T.C.M. 988 (1943)

Joseph Supornick v. Commissioner.

United States Tax Court.

Entered November 13, 1943.


Attorney(s) appearing for the Case

Samuel Lipschultz, Esq., and Sydney W. Goffstein, Esq., for the petitioner. S. U. Hiken, Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined deficiencies in petitioner's income tax for 1940 and 1941 in the respective amounts of $5,875.28 and $17,889.10.

The sole question presented is whether a partnership existed during the taxable years between petitioner and his two sons, Meyer and David Supornick.

The facts are as follows:

[The Facts]

The petitioner, now 60 years of age, resides in St....

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