GREENWALD v. COMMISSIONER

Docket No. 14081.

7 T.C.M. 313 (1948)

Emanuel Greenwald v. Commissioner.

United States Tax Court.

Entered May 28, 1948.


Attorney(s) appearing for the Case

Harry Friedman, Esq., 540 Munsey Bldg., Washington, D. C., for the petitioner. William A. Schmitt, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $54,996.84 in income and victory tax of the petitioner for the calendar year 1943. The only issue for decision is whether the Commissioner erred in adding to the petitioner's income $63,689.44, which the petitioner contends is taxable not to him but his two partners, his wife and his son.

Findings of Fact

The petitioner filed his individual return for 1943 with...

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