MERZ v. COMMISSIONER

Docket No. 17837.

12 T.C. 1076 (1949)

FREDERICK O. MERZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 16, 1949.


Attorney(s) appearing for the Case

Herman H. Krekstein, Esq., for the petitioner.

Stanley W. Herzfeld, Esq., for the respondent.


The Commissioner determined a deficiency of $9,813.01 in income tax of the petitioner for the calendar year 1944. The only issue for decision is whether the Commissioner erred in taxing to the petitioner 40 per cent of the income of a partnership to which his wife was entitled under the partnership agreement.

FINDINGS OF FACT.

The petitioner is an individual whose return for 1944 was filed with the collector of...

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