YIANNIAS v. COMMISSIONER

Docket No. 15766.

8 T.C.M. 457 (1949)

James Yiannias v. Commissioner.

United States Tax Court.

Entered May 10, 1949.


Attorney(s) appearing for the Case

Francis J. O'Connor, Esq., Bank & Insurance Bldg., Dubuque, Ia., for the petitioner. Elmer L. Corbin, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

This proceeding was brought for a redetermination of a deficiency of $5,184.10 in petitioner's income tax for 1943.

The sole question is the propriety of respondent's attribution to petitioner of a distributive share of the 1943 profits of Associated Theatres.

Findings of Fact

Petitioner, a resident of Dubuque, Iowa, filed a joint return with his wife Stella for the year 1942...

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