WILSON v. COMMISSIONER

Docket No. 6867.

5 T.C.M. 439 (1946)

David Wilson v. Commissioner.

United States Tax Court.

Entered May 28, 1946.


Attorney(s) appearing for the Case

John W. Lyons, Esq., 330 Lemcke Bldg., Indianapolis, Ind., and Albert Stump, Esq., for the petitioner. Lester M. Ponder, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

SMITH, Judge:

This is a proceeding for the redetermination of a deficiency in income tax for 1941 in the amount of $1,596.89. The question in issue is whether a business conducted under the name of Noblesville Rendering Co. was a partnership during the taxable year recognizable for income tax purposes.

Findings of Fact

Petitioner is a resident of Noblesville, Ind. His income tax return for 1941 was...

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