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EISENMANN v. COMMISSIONER

Docket Nos. 23929, 24697.

17 T.C. 1426 (1952)

LOUIS R. EISENMANN AND MARGUERITE W. EISENMANN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 29, 1952.

Attorney(s) appearing for the Case

E. Charles Eichenbaum, Esq., Pat Mehaffy, Esq., and Leonard L. Scott, Esq., for the petitioners.

F. S. Gettle, Esq., for the respondent.

These consolidated cases involve deficiencies in income tax for the calendar years 1944 and 1945, in Docket No. 23929, and the calendar year 1946, in Docket No. 24697, in the respective amounts of $8,894.44, $11,684.14, and $11,858.73.

The issue common to each taxable year is whether the distributive share of Harry W. Parkin, Trustee for Louis Welling Eisenmann, in the partnership income of Louis-White Motors, should be included in petitioners' gross income for each...

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