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DECKER v. COMMISSIONER

Docket No. 3922.

5 T.C.M. 1009 (1946)

Nestor J. Decker v. Commissioner.

United States Tax Court.

Entered December 2, 1946.

Attorney(s) appearing for the Case

Lee E. Joslyn, Jr., Esq., and J. H. Amick, C. P. A., 809 Majestic Bldg., Detroit, Mich., for the petitioner. Melvin S. Huffaker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined a deficiency in income tax for the year 1941 in the amount of $19,731.36. The deficiency results chiefly from increase of petitioner's share of income of a partnership from $24,200.19 to $48,675.65. Minor adjustments are not contested by petitioner. Respondent has determined that petitioner is taxable on two-thirds of the income of a partnership, and that no part of the income of...

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