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GUGENHEIM v. COMMISSIONER

Docket Nos. 20569, 20570.

9 T.C.M. 638 (1950)

Esther Gladys Gugenheim (Esther G. Gugenheim) v. Commissioner. Albert Dick Gugenheim v. Commissioner.

United States Tax Court.

Entered July 26, 1950.

Attorney(s) appearing for the Case

E. Byron Singleton, Esq., for the petitioners. D. Louis Bergeron, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined deficiencies in income tax for the year 1946 against petitioner Esther Gladys Gugenheim in the amount of $1,276.17 and against petitioner Albert Dick Gugenheim in the amount of $1,276.18.

The sole issue is whether petitioners' daughter, Betty Ann Gugenheim Manheim, was a partner with petitioner Albert Dick Gugenheim and his son...

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