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  5. 5 T.C.M. 700 (1946)
 

SIMMONS v. COMMISSIONER

Docket Nos. 9243, 9244, 9245, 9246.

5 T.C.M. 700 (1946)

Thomas R. Simmons, William P. Simmons, D. R. Simmons and Jack W. Simmons v. Commissioner.

United States Tax Court.

Entered August 9, 1946.

Attorney(s) appearing for the Case

Robert Ash, Esq., Munsey Bldg., Washington, D. C., and James D. A. Holley, C. P. A., Tampa Theater Bldg., Tampa, Fla., for the petitioners. F. L. Van Haaften, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These proceedings involve deficiencies in petitioners' income taxes for 1943 in the following amounts:

  Thomas R. Simmons ............$ 5,327.98
  William P. Simmons ...........  5,566.66
  D. R. Simmons ................ 18,647.53
  Jack W. Simmons .............. 25,475.23

The single question in issue is whether petitioners are taxable on all of the income of two partnerships known as Simmons Brothers...

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