United States Board of Tax Appeals February 6, 1934, Docket Nos. 62820, 62821. (Wilson v. Commissioner)

lead-opinion

OPINION.

Lansdon : The respondent has determined deficiencies for the year 1929 in the respective amounts of $199.25 and $2,813.94. The single *1023issue, common to both proceedings, is whether the petitioners, as a partnership under the trade name of C. E.