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BENNETT v. COMMISSIONER

Docket No. 83712.

21 T.C.M. 903 (1962)

T.C. Memo. 1962-163

James N. Bennett and Simone Bennett v. Commissioner.

United States Tax Court.

Filed June 29, 1962.

Attorney(s) appearing for the Case

Martin M. Lore, Esq., 107 William St., New York, N. Y., for the petitioners. Edward H. Hance, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1955 in the amount of $12,815.56. The issue for decision is whether any portion of the net profits of Eastern Engineering Co., a partnership, for its fiscal year ended March 31, 1955, distributable to the S. G. Trust under the partnership agreement, should be included in petitioners' income for the year 1955 in determining their...

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