HARVEY v. COMMISSIONER

Docket No. 4893.

6 T.C. 653 (1946)

WILLIAM G. HARVEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 8, 1946.


Attorney(s) appearing for the Case

Frederick W. Fuess, Jr., Esq., and Floyd R. Gilfoil, C. P. A., for the petitioner.

Bernard J. Long, Esq., for the respondent.


Petitioner seeks a redetermination of a deficiency of $7,375.70 in his income tax for the year 1941.

The only error assigned by the petition is respondent's inclusion in petitioner's income of the entire amount of net income attributable to an alleged family partnership.

FINDINGS OF FACT.

Petitioner is an individual, residing in Syracuse, New York. The return for the period in question was filed with the collector...

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