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ESTATE OF HAMIEL v. COMMISSIONER

Docket No. 50607.

15 T.C.M. 1225 (1956)

T.C. Memo. 1956-235

Estate of D. E. Hamiel, Deceased, The Ohio National Bank of Columbus, Executor v. Commissioner.

United States Tax Court.

Filed October 25, 1956.

Attorney(s) appearing for the Case

Roger K. Powell, Esq., 17 South High Street, Columbus, Ohio, and Robert E. Patterson, Esq., for the petitioner. Robert E. Johnson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined the following deficiencies in the petitioner's income tax:

  Year            Deficiency

  1943........    $16,848.47
  1944........      6,487.00
  1945........     13,694.61
  1946........      6,669.70

Certain adjustments made by the Commissioner are not contested on brief and are taken to be conceded. There are two issues for determination: (1) whether a partnership...

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