Johns v. Commissioner of Internal Revenue

McCORD, Circuit Judge.

This appeal involves- an alleged deficiency in income tax for the calendar year 1943 in the amount of $16,918.84, and is taken from a decision of the Tax Court entered on October 6, 1948. Title 26 U.S. C.A. § 1141(a).

The sole question presented is whether the Tax Court erred in concluding that petitioner and his wife were not bona fide partners for tax purposes during the year 1943, and that the entire net income of the business was therefore taxable to petitioner, instead of one-half to him and the other half to his wife.

The record reveals that petitioner and his wife,…