NEUMAN v. COMMISSIONER

Docket No. 22907.

9 T.C.M. 877 (1950)

Anna Neuman v. Commissioner.

United States Tax Court.

Entered October 3, 1950.


Attorney(s) appearing for the Case

Martin M. Lore, Esq., 107 William St., New York 7, N. Y., for the petitioner. Graham Loving, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner has determined a deficiency in petitioner's income tax liability for 1945 in the amount of $4,183.58. Part of this deficiency is not contested by petitioner.

The issues in this proceeding are (1) whether petitioner is taxable on one-quarter or on one-half of the net income of a partnership known as Kaufman & Neuman; (2) what was...

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