WINCHESTER v. COMMISSIONER

Docket No. 10473.

6 T.C.M. 314 (1947)

W. R. Winchester v. Commissioner.

United States Tax Court.

Entered March 25, 1947.


Attorney(s) appearing for the Case

Joshua W. Miles, Esq., 501 First National Bank Bldg., Baltimore 2, Md., for the petitioner. E. L. Corbin, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEECH, Judge:

Respondent has determined a deficiency in income and victory tax for the calendar year 1943 in the sum of $16,182.71. This deficiency arises through the inclusion in petitioner's income of the total gain derived from the operation of a business known as the Winchester Hotel, one-half of the income from this business having been reported by petitioner's wife as partnership income realized by her. The only...

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