Decker v. Commissioner

Nestor J. Decker v. Commissioner.

Decker v. Commissioner

Docket No. 3922.

United States Tax Court

1946 Tax Ct. Memo LEXIS 24; 5 T.C.M. (CCH) 1009; T.C.M. (RIA) 46278;

December 2, 1946

Lee E. Joslyn, Jr., Esq., and J. H. Amick, C.P.A., 809 Majestic Bldg., Detroit, Mich., for the petitioner. Melvin S. Huffaker, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: Respondent determined a deficiency in income tax for the year 1941 in the amount of $19,731.36. The deficiency results chiefly from increase of petitioner's share of income of a partnership from $24,200.19 to…