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SOUTHWARD v. COMMISSIONER

Docket Nos. 9285, 9286.

6 T.C.M. 93 (1947)

Lisle E. Southward v. Commissioner. Clarence N. Monroe v. Commissioner.

United States Tax Court.

Entered February 10, 1947.

Attorney(s) appearing for the Case

John F. Langs, Esq., 2518 Buhl Bldg., Detroit 26, Mich., for the petitioners. F. M. Cavanaugh, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $5,073.59 against Lisle E. Southward and one of $4,718.54 against Clarence N. Monroe in income and victory tax for 1943. The only issue is whether the Commissioner erred in increasing the income of these two partners by reason of disallowing all but $5,000 of a total of $13,574.15 paid in 1943 by the partnership as a 5 per cent commission on sales pursuant to a contract with Edwards...

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