BRADSHAW v. COMMISSIONER

Docket No. 334.

3 T.C.M. 780 (1944)

Stanley Bradshaw v. Commissioner.

United States Tax Court.

Entered July 31, 1944.


Attorney(s) appearing for the Case

Arthur H. Kent, Esq., for the petitioner. C. S. Winters, Esq., and T. M. Mather, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in income tax against Stanley Bradshaw for the year 1940, in the sum of $1,924.45. The single issue now in controversy is whether or not a partnership agreement entered into by the petitioner, his wife, and their four minor children gave rise to a valid partnership, entitled to recognition as such for Federal income tax purposes. The petitioner concedes the propriety of certain other...

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