Bein v. Commissioner
United States Tax Court
In December, 1942, petitioner and his partner dissolved a partnership engaged in operating moving picture theatres, and each partner assigned his entire proprietary interest therein to his wife. The wives formed a new partnership in 1943, which operated the moving picture theatres during the taxable year. Held, the petitioner is not taxable upon his wife's distributive share of partnership income in 1944.
1Opinion of the Court
William S. Bein, Petitioner, v. Commissioner of Internal Revenue, Respondent
Bein v. Commissioner
Docket No. 19959
United States Tax Court
14 T.C. 1144; 1950 U.S. Tax Ct. LEXIS 172;
June 14, 1950, Promulgated
Decision will be entered under Rule 50.
In December, 1942, petitioner and his partner dissolved a partnership engaged in operating moving picture theatres, and each partner assigned his entire proprietary interest therein to his wife. The wives formed a new partnership in 1943, which operated the moving picture theatres during the taxable year. Held, the petitioner is not taxable upon his…
2Cases cited6 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Vance v. CommissionerUnited States Tax Court · 1950
- Henson v. CommissionerUnited States Tax Court · 1948
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