1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 10 T.C.M.
  5. 10 T.C.M. 333 (1951)
 

ATLAS v. COMMISSIONER

Docket No. 24656.

10 T.C.M. 333 (1951)

Maurice Atlas v. Commissioner.

United States Tax Court.

Entered April 5, 1951.

Attorney(s) appearing for the Case

Frank C. Olive, Esq., 509 Chamber of Commerce Bldg., Indianapolis, Ind., for the petitioner. John O. Durkan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency2 in petitioner's income tax for 1944. Petitioner claims an overpayment of $976.72 in income tax for that year.

The only question is whether for tax purposes petitioner and his wife were engaged in a business as partners in that year, so that income from the business in 1944 was taxable to both of them rather than to petitioner alone.

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases