TONGEREN v. COMMISSIONER

Docket No. 2699.

4 T.C.M. 353 (1945)

Chester Van Tongeren v. Commissioner.

United States Tax Court.

Entered March 31, 1945.


Attorney(s) appearing for the Case

Samuel R. Rosenthal, Esq., 77 W. Washington St., Chicago, Ill., for the petitioner. Charles Munz, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in petitioner's individual income taxes for the calendar years 1939, 1940 and 1941, in the amounts of $8,123.03, $9,809.90 and $8,887.80, respectively, resulting from the inclusion in his taxable income for those years of the entire amount of income resulting from the operation of a business which petitioner contends is carried on by a partnership composed of himself and his wife.<...

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