SHULAK v. COMMISSIONER

Docket No. 6654.

5 T.C.M. 328 (1946)

Harry Shulak v. Commissioner.

United States Tax Court.

Entered April 30, 1946.


Attorney(s) appearing for the Case

Arthur A. Miller, Esq., 978 Union Commerce Bldg., Cleveland, O., and David A. Kaufman, Esq., for the petitioner. W. W. Kerr, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This case involves income taxes for the calendar year 1941. Deficiency was determined by the Commissioner in the amount of $5,119.58. One assignment of error was abandoned by the petitioner at trial, leaving for our consideration only the question as to whether the Commissioner erred in including in the income of the petitioner all of the income of a partnership alleged to exist between the petitioner...

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