WILSON v. COMMISSIONER

Docket No. 13877.

8 T.C.M. 364 (1949)

J. R. Wilson v. Commissioner.

United States Tax Court.

Entered April 21, 1949.


Attorney(s) appearing for the Case

Geo. E. H. Goodner, Esq., and Scott P. Crampton, Esq., Munsey Bldg., Washington, D. C., for the petitioner. Homer F. Benson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $1,477.38 in income tax for the calendar year ended December 31, 1941. One of the issues raised by the pleadings was settled by stipulation, as shown in the record, and another was waived by the petitioner. The sole remaining issue is whether the respondent erred in refusing to recognize petitioner's wife, Clara Wilson, as a partner in the business conducted under the name of Wilson...

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