Weinrich v. Commissioner
United States Tax Court
Geraldine and Oscar, husband and wife in a community property State, each reported one-half of Geraldine's share of income of a partnership, in which Geraldine, her father, and her brother were partners, in their individual returns for the year 1945. In 1949, when Geraldine was no longer a partner, respondent determined that the partnership was not valid as to Geraldine in 1945 and added her share of the partnership income for 1945 to the income reported by her father for…
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Geraldine and Oscar, husband and wife in a community property State, each reported one-half of Geraldine's share of income of a partnership, in which Geraldine, her father, and her brother were partners, in their individual returns for the year 1945. In 1949, when Geraldine was no longer a partner, respondent determined that the partnership was not valid as to Geraldine in 1945 and added her share of the partnership income for 1945 to the income reported by her father for that year, assessed a deficiency against the father, and voluntarily made a refund of taxes to Geraldine and Oscar, which…
1Opinion of the Court
Geraldine Snyder Weinrich, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of Oscar Weinreich, Deceased, Geraldine Snyder Weinrich, a.k.a. Geraldine Weinreich, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent
Weinrich v. Commissioner
Docket Nos. 80375, 80376
United States Tax Court
37 T.C. 365; 1961 U.S. Tax Ct. LEXIS 23;
November 29, 1961, Filed
Decision will be entered for the respondent in Docket No. 80375.
Decision will be entered for the petitioner in Docket No. 80376.
Geraldine and Oscar, husband and wife in a community property State, each reported…
Also in this document: Dissent.
2Cases cited19 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Helvering v. Morgan's, Inc.Supreme Court of the United States · 1934
- Rohmer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Daniel M. Cory and Margot Cory, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
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