LOUGHRIDGE v. COMMISSIONER

Docket No. 32184.

12 T.C.M. 38 (1953)

E. L. Loughridge v. Commissioner.

United States Tax Court.

Entered January 21, 1953.


Attorney(s) appearing for the Case

Max M. Morelock, Esq., 1026 Giddens-Lane Bldg., Shreveport, La., for the petitioner. William W. Oliver, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income and victory tax for the year 1943 in the amount of $7,002.46.

The sole issue is whether petitioner is taxable upon one-half of the net income of a partnership for the period May 1 to December 31, 1943, which was reported by his wife as her income.

Some of the facts were stipulated.

Findings of Fact

The stipulated facts are so found and are...

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