FORMAN v. COMMISSIONER

Docket No. 22843.

10 T.C.M. 350 (1951)

Albert Forman v. Commissioner.

United States Tax Court.

Entered April 12, 1951.


Attorney(s) appearing for the Case

George W. Mead, Esq., 1107 Public Service Bldg., Portland 4, Ore., for the petitioner. Douglas L. Barnes, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $18,983.55 in the petitioner's income tax liability for the calendar year 1945. Certain concessions were made by the petitioner leaving only the following issue: Whether respondent erred in taxing to petitioner all of the income of the Stephen Operating Company, an alleged joint venture or partnership between petitioner and his wife.

Findings of Fact

The petitioner...

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