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SCHERF v. COMMISSIONER

Docket Nos. 2703, 2780.

7 T.C. 346 (1946)

JOHN G. SCHERF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE H. BARNES AND ADA E. BARNES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 11, 1946.

Attorney(s) appearing for the Case

W. H. Albritton, Esq., and R. B. Albritton, Esq., for the petitioners.

F. L. Van Haaften, Esq., for the respondent.

The Commissioner determined deficiencies in income tax for 1940 of $4,498.75 against John G. Scherf and $4,125 against George H. Barnes and Ada E. Barnes. The sole issue presented is whether, for Federal income tax purposes, recognition should be accorded a partnership consisting of petitioner John G. Scherf and his two sons and petitioner George H. Barnes and his two daughters. The proceedings were consolidated.

FINDINGS OF FACT.

In 1940 and at all times...

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