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MILLER v. COMMISSIONER

Docket No. 3300.

3 T.C.M. 238 (1944)

Edward J. Miller v. Commissioner.

United States Tax Court.

Entered March 18, 1944.

Attorney(s) appearing for the Case

Robert Ash, Esq., and A. J. Nauman, C. P. A., Munsey Bldg., Washington, D. C., for the petitioner. Cecil H. Haas, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined income tax deficiencies for the calendar years 1940 and 1941 of $4,281.29 and $7,714.78, respectively. Some of the adjustments are not in controversy here. The first issue is whether petitioner is taxable upon certain amounts which were credited in the taxable years to petitioner's wife and daughter as their distributive shares of the net...

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