Morrison v. Commissioner
United States Tax Court
1. Petitioner's wife and two sons made no contributions of capital originating with them to the business, did not aid in its management and control and did not otherwise perform vital additional services. Held, income of business taxable in full to petitioner, notwithstanding purported family partnership arrangement.
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1. Petitioner's wife and two sons made no contributions of capital originating with them to the business, did not aid in its management and control and did not otherwise perform vital additional services. Held, income of business taxable in full to petitioner, notwithstanding purported family partnership arrangement. Commissioner v. Tower, 327 U.S. 280, and Lusthaus v. Commissioner, 327 U.S. 293, followed. 2. Respondent mailed a notice of deficiency to petitioner within three years from time he filed his return for taxable year. Subsequent to termination of three-year period internal revenue…
1Opinion of the Court
OPINION.
HaRlan, Judge:
The first and primary issue in this case is whether the income from the partnership known as Morrisons Furniture Store for the calendar years 1942 and 1943 is taxable, with adjustments, in its entirety to petitioner, or whether it is taxable equally to all four members of the partnership, petitioner, his wife, and their two sons. The case is in many respects similar to Commissioner v. Tower, 327 U. S. 280, and Lusthaus v. Commissioner, 327 U. S. 293, decided by the Supreme Court in favor of the position here held by respondent.
In the Tower case the taxpayer transferred…
2Cases cited2 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
3Cited by17 opinions
- Frieling v. CommissionerUnited States Tax Court · 1983
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Batman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Nappi v. CommissionerUnited States Tax Court · 1972
- Ellis Campbell, Jr., Collector of Internal Revenue v. Ray L. Batman and Mrs. Ray L. (Edith B.) BatmanCourt of Appeals for the Fifth Circuit · 1956
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