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ESTATE OF KORR v. COMMISSIONER

Docket Nos. 35030, 35031.

13 T.C.M. 238 (1954)

Estate of Leon W. Korr, Deceased, Florence G. Korr, Executrix v. Commissioner. Max M. Korr v. Commissioner.

United States Tax Court.

Entered March 19, 1954.

Attorney(s) appearing for the Case

Lester J. Schaffer, Esq., 2100 Girard Trust Company, Philadelphia, Pa., for the petitioners. Stanley W. Herzfeld, Esq., for the respondent.

Memorandum Opinion

LeMIRE, Judge:

These consolidated proceedings involve deficiencies in income taxes of petitioners for the year 1946 as follows:

  Leon W. Korr .............    $1,293.11
  Max M. Korr ..............     3,012.62

The sole issue is whether the respondent erred in increasing the gross income of the partnership in which the petitioners were copartners by the amount of $8,750, representing the amount paid in 1946 in...

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