Haag v. Commissioner of Internal Revenue

(after stating the facts as above).

The precise question presented by the record before us may bo stated thus: Should the petitioner be chargeable with the tax duo upon the Julius Haag share of the net income of the Haag Drug Company earned in 1922, after tiro death of Julius? No question is involved as to the correctness of the amount of the Haag Drug Company’s net income for 1922, nor is it denied that a tax was due the Government thereon.

Petitioner contends that she never was a member of the copartnership of Haag Drug Company and was not chargeable with the tax on one-halt' of the income of…