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LEIGHTON v. COMMISSIONER

Docket No. 5064.

4 T.C.M. 991 (1945)

Harry W. Leighton v. Commissioner.

United States Tax Court.

Entered November 5, 1945.

Attorney(s) appearing for the Case

Walter W. Pearson, Esq., 208 S. La Salle St., Chicago 4, Ill., and William M. Layman, C. P. A., 11 S. La Salle St., Chicago 3, Ill., for the petitioner. Harold H. Hart, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $5,356.72 in the income tax of the petitioner for the calendar year 1941. One of the adjustments which he made was to add $9,304.10 to income. He explained the adjustment as follows:

(a) It has been determined that your wife, Lenore Leighton, is not a bona fide partner in the business conducted by you under the name of Harry W. Leighton Company within the meaning of the internal...

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