Harvey v. Commissioner

OPINION.

Johnson, Judge:

The first issue we shall consider is whether there was a partnership, which can be recognized for Federal income tax purposes, between petitioner, his wife, and the two trusts. It is petitioner’s contention that such a partnership did exist. On the other hand, respondent has determined that neither petitioner’s wife nor the two trusts were partners. The parties agreed that Edward J. Miller was a partner from February 1,1944, to February 1,1946.

One of the questions which always arises where there is a business reorganization of the kind before us is whether there was a…