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DICKGIESSER v. COMMISSIONER

Docket No. 7636.

5 T.C.M. 186 (1946)

Charles J. Dickgiesser v. Commissioner.

United States Tax Court.

Entered March 15, 1946.

Attorney(s) appearing for the Case

Charles M. Copeland, Esq., 605 Second National Bank Bldg., New Haven 9, Conn., for the petitioner. J. T. Haslam, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves a deficiency of $14,968.69 in income tax for 1941, determined, in fact, by disallowing as a business expense of petitioner, alleged salaries and wages paid in the amount of $23,463.32, to his son. The petitioner alleges in his petition: (1) That such amount represents his son's distributable share of the earnings of a partnership consisting...

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