HARTMAN v. COMMISSIONER

Docket No. 62162.

17 T.C.M. 1020 (1958)

T.C. Memo. 1958-206

Eugene C. Hartman and Louise W. Hartman (Husband and Wife) v. Commissioner.

United States Tax Court.

Filed December 9, 1958.


Attorney(s) appearing for the Case

George Shedan, Esq., for the petitioners. Vernon R. Balmes, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income tax of the petitioners for the years 1951 and 1952 in the amounts of $5,215.46 and $541.36, respectively.

The questions presented are whether (1) the arrangement entered into between the Parkersburg Transit Company, R. D. Lattimer, and petitioner, Eugene C. Hartman, for the operation of a ferry across the Ohio River constituted a joint venture within the meaning of section...

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