Weizer v. Commissioner of Internal Revenue

MILLER, Circuit Judge.

The petitioner, William Weizer, seeks a review of an order of The Tax Court affirming an income tax deficiency assessment of $11,109.80 for the year 1941. He complains of the ruling of both the Commissioner and the Tax Court that he and his wife Florence Weizer were not partners in 1941 in the firm known as William Weizer and Company, and that that part of the net proceeds of the business allocated by the firm to his wife as his partner was chargeable as income to the petitioner.

The facts are not in dispute, but as the case turns upon them in their entirety, we review…