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  5. 7 T.C.M. 923 (1948)
 

SAMMONS v. COMMISSIONER

Docket Nos. 13068, 13069.

7 T.C.M. 923 (1948)

Dorothy W. Sammons v. Commissioner. Wheeler Sammons v. Commissioner.

United States Tax Court.

Entered December 8, 1948.

Attorney(s) appearing for the Case

L. M. McBride, Esq., 310 So. Michigan Ave., Chicago, Ill., for the petitioner. Jackson L. Boughner, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

These proceedings are consolidated for hearing and involve deficiencies in income taxes for 1943 in the amount of $3,500.28 in Docket No. 13068, and $1,001.96 in Docket No. 13069. The issue is whether in determining the distributive share of each petitioner in the net income of a partnership, there should be allowed as a deduction, some part of the alleged cost of biographical sketches published in a...

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