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AVERBUCH v. COMMISSIONER

Docket No. 9349.

12 T.C. 32 (1949)

SAM AVERBUCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 25, 1949.

Attorney(s) appearing for the Case

George E. H. Goodner, Esq., for the petitioner.

S. Earl Heilman, Esq., for the respondent.

The Commissioner determined a deficiency of $6,162.81 in income tax for the calendar year 1941. The only issue for decision is whether the Commissioner erred in adding to the income reported by the petitioner $15,242.53 representing one-half of the income from the Peoples Store claimed and reported by the wife of the petitioner as her income.

FINDINGS OF FACT.

The petitioner is an individual. His income tax return...

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