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WHITTENBERG v. COMMISSIONER

Docket No. 2778.

3 T.C.M. 941 (1944)

H. G. Whittenberg, Sr. v. Commissioner.

United States Tax Court.

Entered September 13, 1944.

Attorney(s) appearing for the Case

Donald V. Hunter, Esq., 920 Southern Bldg., Washington, D. C., for the petitioner. John H. Pigg, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined a deficiency in income tax for the year 1941 in the amount of $72,682.02. Some of the adjustments made by the respondent are not contested. The issues are whether respondent erred in: (1) Disallowing a deduction from the partnership income of $3,600 for entertainment expenses; (2) Treating as ordinary income of the partnership, rather than as a capital gain, the sum of $6,466.26...

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