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DALTON v. COMMISSIONER

Docket Nos. 4994, 4995.

4 T.C.M. 33 (1945)

E. L. Dalton v. Commissioner. Ethel A. Dalton v. Commissioner.

United States Tax Court.

Entered January 12, 1945.

Attorney(s) appearing for the Case

Geo. S. Atkinson, Esq., Dallas Nat. Bank Bldg., Dallas, Tex., for the petitioners. J. Marvin Kelley, Esq., and John W. Alexander, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

These cases were consolidated for hearing and involve a deficiency of $2,066.40 in income tax for 1941 in the case of each petitioner.

Petitioner E. L. Dalton and his two sons, W. E. Dalton and M. L. Dalton, were members of the partnership of E. L. Dalton & Co. The father subsequently entered into a partnership agreement with two other individuals to conduct business under the name of Wohlfeld...

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