WALKER v. COMMISSIONER

Docket No. 6696.

5 T.C.M. 549 (1946)

Ross G. Walker v. Commissioner.

United States Tax Court.

Entered June 28, 1946.


Attorney(s) appearing for the Case

William G. Heiner, Esq., 1321 Park Blvd., Pittsburgh 22, Pa., for the petitioner. Brooks Fullerton, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The petitioner contests a deficiency in his income tax for the calendar year 1941 in the amount of $2,385.80. Questions in issue are (1) whether the petitioner is liable to income tax upon a share of the earnings of a partnership of which the petitioner's wife purported to be a partner, and (2) whether the respondent erred in adding to petitioner's gross income the sum of $900 received by him as an allowance for business expenses...

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