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HAAS v. COMMISSIONER

Docket Nos. 18475, 18669.

10 T.C.M. 89 (1951)

Joseph Haas v. Commissioner. Fay Haas v. Commissioner.

United States Tax Court.

Entered January 24, 1951.

Attorney(s) appearing for the Case

A. R. Kehoe, Esq., 610 Colman Bldg., Seattle, Wash., for the petitioners. W. E. Koken, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined deficiencies in income tax for the year 1944 against petitioners as follows: Joseph Haas, $7,122.53, Fay Haas, $7,247.53.

The sole issue is whether, in 1944, petitioners' son, Herbert Haas, was a partner of petitioner, Joseph Haas, in a real estate and insurance business operated under the name of Joseph Haas & Son.

The proceedings were consolidated for hearing...

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