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ESTATE OF HALTIWANGER v. COMMISSIONER

Docket No. 4469.

4 T.C.M. 48 (1945)

Estate of J. W. Haltiwanger, Deceased, Susie S. Haltiwanger, as Executrix of the Last Will and Testament of J. W. Haltiwanger, Deceased v. Commissioner.

United States Tax Court.

Entered January 18, 1945.

Attorney(s) appearing for the Case

Clarke W. McCants, Esq., 502 Carolina Life Bldg., Columbia, S. C., for the petitioner. Edward L. Potter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

Respondent has determined a deficiency in income tax against petitioner for the year 1941 in the amount of $8,077.14. The only issue is whether Susie S. Haltiwanger, wife of J. W. Haltiwanger, now deceased, from and after July 1, 1941, owned a 20 percent interest in a partnership, or whether such 20 percent interest was that of her husband.

Findings of Fact

During 1941 J. W. Haltiwanger...

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