Jevne v. Commissioner of Taxation

Matson, Justice.

Certiorari to review a decision of the Board of Tax Appeals adverse to the relator, the state commissioner of taxation.

*458Throughout the year 1945, and since, the taxpayer has been a member of a family law partnership consisting of himself and his two sons. The 1945 partnership return reported the partnership income as being distributed 40 percent to the taxpayer, 40 percent to the older son, and 20 percent to the younger son. The taxpayer’s individual returns to the Federal and state governments were based on such income distribution. Pursuant to an audit, the United States…