PARKER v. COMMISSIONER OF INTERNAL REVENUE, 6 T.C. 974 (1946) FRANCIS A. PARKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 6387.United States Tax Court. Promulgated May 7, 1946. 1. Petitioner and his wife were carrying on a business together as a partnership in the State of Massachusetts during each of the taxable years. The […]
