CLIFTON v. COMMISSIONER

Docket No. 10195.

6 T.C.M. 404 (1947)

Harry V. Clifton v. Commissioner.

United States Tax Court.

Entered April 22, 1947.


Attorney(s) appearing for the Case

Enoch C. Filer, Esq., 1005 Ariel Bldg., Erie, Pa., for the petitioner. Hobby H. McCall, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $23,640.62 in income and victory tax for 1943. The only issue for decision is whether the Commissioner erred in failing to recognize an equal partnership between the petitioner and his wife and in taxing all of the income of the Clifton Automatic Screw Machine Products Company for the years 1942 and 1943 to the petitioner.

Findings of Fact

The petitioner filed his...

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