Britt's Estate v. Commissioner of Internal Revenue

STRUM, Circuit Judge.

These two consolidated petitions to review the Tax Court involve income and estate tax deficiencies determined by the Commissioner of Internal Revenue, and sustained by the Tax Court,1 against the estate of Morgan C. Britt, deceased. Each of said deficiencies rests upon the Commissioner’s determination that a family partnership, alleged to be composed of Britt, his wife and three children, is invalid for tax purposes so far as the taxpayer’s wife, Susan B. Britt, is concerned.

In substance, the Tax Court found that for some years prior to 1937, decedent and his two sons…