WILSON v. COMMISSIONER

Docket No. 3027.

5 T.C.M. 592 (1946)

W. H. Wilson v. Commissioner.

United States Tax Court.

Entered July 17, 1946.


Attorney(s) appearing for the Case

J. A. Neely, Jr., Esq., Anderson, S. C., for the petitioner. B. D. Hathcock, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

This proceeding involves income tax deficiencies for the calendar years 1940 and 1941, in the respective amounts of $6,820.48 and $42,042. The following issues are presented: (1) Whether petitioner is taxable on shares of partnership income reported by his wife and his daughter in each of the years; (2) the amount of depreciation allowable in 1940 on certain rental property located in Georgia; (3)...

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