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BAER v. COMMISSIONER

Docket No. 7878.

6 T.C. 1195 (1946)

WALTER J. BAER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 28, 1946.

Attorney(s) appearing for the Case

Osmond K. Fraenkel, Esq., for the petitioner.

Thomas R. Charshee, Esq., for the respondent.

OPINION.

BLACK, Judge:

The Commissioner has determined a deficiency in petitioner's income tax for the year 1941 of $6,070.48. The deficiency is due to an addition to the net income reported on the return filed by petitioner of "partnership income" of $31,092.75. Against this addition of income respondent has allowed petitioner additional deductions for taxes amounting to $11,633.01. The Commissioner explained...

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