MacDONALD v. COMMISSIONER

Docket No. 6910.

5 T.C.M. 1098 (1946)

Elizabeth G. MacDonald v. Commissioner.

United States Tax Court.

Entered December 24, 1946.


Attorney(s) appearing for the Case

Robert J. Bird, Esq., and Robert H. Cook, Esq., for the petitioner. Clarence E. Price, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HILL, Judge:

Respondent determined a deficiency in petitioner's income tax liability for the calendar year 1941 in the amount of $12,822.49. The question is whether a portion of income derived from a certain partnership is for income tax purposes properly attributable to petitioner or her daughter. Petitioner filed her income tax return with the collector of internal revenue for the Michigan district. The case was...

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