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GRANT v. COMMISSIONER

Docket Nos. 407, 416.

3 T.C.M. 783 (1944)

Joseph W. Grant v. Commissioner. Ernest A. Strong v. Commissioner.

United States Tax Court.

Entered August 3, 1944.

Attorney(s) appearing for the Case

A. H. Kent, Esq., for the petitioners. T. M. Mather, Esq., and C. S. Winters, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent asserted deficiencies in income tax for the year 1941 of $37,368.53 against Joseph W. Grant and $37,138.90 against Ernest A. Strong. The sole issue in controversy is whether a partnership created by the petitioners and their wives on October 1, 1940 is a valid partnership, entitled to be recognized as such for income tax purposes.

Findings of Fact

The petitioners are individuals residing in...

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