CAMFIELD v. COMMISSIONER

Docket No. 112451.

3 T.C.M. 123 (1944)

R. W. Camfield v. Commissioner.

United States Tax Court.

Entered February 9, 1944.


Attorney(s) appearing for the Case

Allin H. Pierce, Esq., E. H. McDermott, Esq., and Frank E. Seidman, C. P. A., Peoples Nat. Bank Bldg., Grand Rapids, Michigan, for the petitioner. Philip M. Clark, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined income tax deficiencies for the calendar years of 1939 and 1940 of $364.59 and $7,369.46, respectively. The deficiencies resulted from respondent's determination that the entire net income from the Camfield Manufacturing Company was taxable to petitioner. Petitioner contends that the business was a limited partnership of himself and his wife, and that only 51 per cent of the income...

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