Smith v. Commissioner
United States Tax Court
The Boston Shoe Company was organized as a family partnership in 1943 with petitioners, husband and wife, and trusts for their two children as partners. A judgment rendered August 23, 1954, by the United States District Court, Central Division, of the Southern District of California, held the Commissioner was correct in disregarding the trusts as partners in the Boston Shoe Company for the years 1945 to 1948, inclusive.
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The Boston Shoe Company was organized as a family partnership in 1943 with petitioners, husband and wife, and trusts for their two children as partners. A judgment rendered August 23, 1954, by the United States District Court, Central Division, of the Southern District of California, held the Commissioner was correct in disregarding the trusts as partners in the Boston Shoe Company for the years 1945 to 1948, inclusive. In the present case involving the question of whether the trusts are to be recognized as partners in the Boston Shoe Company for the years 1952 and 1953, it is held (1)…
1Opinion of the Court
Jack Smith and Rose Mae Smith, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent
Smith v. Commissioner
Docket No. 63284
United States Tax Court
32 T.C. 1261; 1959 U.S. Tax Ct. LEXIS 84;
September 23, 1959, Filed
Decision will be entered for the petitioners.
The Boston Shoe Company was organized as a family partnership in 1943 with petitioners, husband and wife, and trusts for their two children as partners. A judgment rendered August 23, 1954, by the United States District Court, Central Division, of the Southern District of California, held the Commissioner was correct…
2Cases cited7 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Reddig v. CommissionerUnited States Tax Court · 1958
- Smith v. CommissionerUnited States Tax Court · 1959
2 more not listed; retrieve them via the Exa API.