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SMITH v. COMMISSIONER

Docket No. 111723.

3 T.C. 894 (1944)

M. W. SMITH, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 18, 1944.

Attorney(s) appearing for the Case

John E. Adams, Esq., for the petitioner.

Frank M. Thompson, Jr., Esq., for the respondent.

Respondent determined deficiencies in income tax against petitioner as follows: For 1937. $5,563.33; for 1938, $4,992.58; for 1939, $9,682.67; and for 1940, $81,451.38.

These deficiencies result from respondent's determination that petitioner is taxable "on the entire net income derived from the business operated under the name of `M. W. Smith, Jr.' and/or `M. W. Smith Lumber Company' for the taxable years" involved and minor

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