POLING v. COMMISSIONER

Docket No. 13063.

7 T.C.M. 619 (1948)

Harry L. Poling v. Commissioner.

United States Tax Court.

Entered August 30, 1948.


Attorney(s) appearing for the Case

Merrill Gilmore, Esq., and Wilbur R. Dull, Esq., 209-211 East Main St., Ottumwa, Iowa, for the petitioner. William B. Springer, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARLAN, Judge:

The Commissioner determined deficiencies in petitioner's income tax for the years 1943 and 1944 in the respective amounts of $4,241.68 and $3,987.66. The question presented is whether petitioner's wife, Mignon Poling, was a bona fide partner for income tax purposes in the partnership of Cramblit and Poling during the years 1942, 1943, and 1944.

Findings of Fact

Petitioner, Harry L....

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