Ames Theatre Co. v. Commissioner

Ames Theatre Company v. Commissioner.

Ames Theatre Co. v. Commissioner

Docket No. 4899.

United States Tax Court

1946 Tax Ct. Memo LEXIS 281; 5 T.C.M. (CCH) 44; T.C.M. (RIA) 46016;

January 22, 1946

Marion Hirschburg, Esq., for the petitioner. Loyal E. Keir, Esq., for the respondent.

MURDOCK

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income tax of this petitioner for 1941 in the amount of $2,384.06. The only issue remaining for consideration is whether the Commissioner erred in refusing to recognize the existence of the Ames Operating Company, a partnership, and…