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HENSHAW v. COMMISSIONER

Docket Nos. 48529, 48530.

23 T.C. 176 (1954)

WALTER A. HENSHAW AND FRANCES ALLEN HENSHAW, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PAUL A. HENSHAW AND GLADYS KIRBY HENSHAW, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 29, 1954.

Attorney(s) appearing for the Case

Ben F. Foster, Esq., for the petitioners.

W. B. Riley, Esq., for the respondent.

These proceedings have been consolidated. Docket No. 48528, Walter A. Henshaw and Frances Allen Henshaw, petitioners, involves a deficiency in income tax of $7,428.88 for the year 1948. The deficiency is due in part to the addition to the net income reported on petitioners' joint return of the following:

(a) Ordinary income from the partnership increased ------------   $29,763.23
(b) Capital gain from partnership reduced ---------------------    14,823.93
 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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