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GREENBERG v. COMMISSIONER

Docket Nos. 4732, 4743.

5 T.C. 732 (1945)

LEONARD W. GREENBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM ARENSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 18, 1945.

Attorney(s) appearing for the Case

W. T. Durant, Esq., and S. D. Miller, Esq., for the petitioners.

Walter W. Kerr, Esq., for the respondent.

The respondent determined deficiencies in income tax for the year 1941 against Leonard W. Greenberg and William Arenson in the respective amounts of $19,533.53 and $19,608.71.

The only issue in controversy is whether the income of two businesses carried on in partnership is taxable one-half to each of the petitioners, or one-fourth each to the petitioners and their respective wives.

FINDINGS OF FACT.

The petitioners are individuals, residing in Toledo...

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