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DELCHAMPS v. COMMISSIONER

Docket Nos. 12612, 12613.

13 T.C. 281 (1949)

O. H. DELCHAMPS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A. F. DELCHAMPS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 30, 1949.

Attorney(s) appearing for the Case

George E. H. Goodner, Esq., and Scott P. Crampton, Esq., for the petitioners.

Homer F. Benson, Esq., for the respondent.

These proceedings, consolidated for hearing and opinion, involve deficiencies in income and victory tax of O. H. Delchamps and A. F. Delchamps for 1943, in the respective amounts of $84,116.95 and $84,080.38. The year 1942 is involved due to the forgiveness feature of the Current Tax Payment Act of 1943.

The principal issue is whether the respondent erred in his refusal to recognize the validity, for Federal income tax purposes, of an alleged partnership between the...

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