MORRILL v. COMMISSIONER

Docket No. 12687.

8 T.C.M. 163 (1949)

John I. Morrill v. Commissioner.

United States Tax Court.

Entered February 21, 1949.


Attorney(s) appearing for the Case

Scott P. Crampton, Esq., and Geo. E. H. Goodner, Esq., Munsey Bldg., Washington, D. C., for the petitioner. Frank M. Thompson, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves income and victory tax deficiencies for 1943 and 1944, in the respective amounts of $18,055.91 and $7,708.92. The year 1942 is also under consideration because of the provisions of the Current Tax Payment Act of 1943. The entire deficiencies for both years result from the respondent's determination that the petitioner's daughter was not a partner in his business, and that the income therefrom is all...

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