Memorandum Opinion
RAUM, Judge:
Respondent determined a deficiency in the income tax of petitioners Henry F. and Bertha E. Ruschmann in the amount of $2,303.96 for 1953, and of petitioners Henry G. Goetz and Mathilde Goetz in the amount of $1,920.46 for the same year.
The sole issue is whether Goetz & Ruschmann, a partnership, is entitled, in computing the distributive shares of its net income for the year 1953, to a deduction of $5,000 as a...
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