Denison v. Commissioner
United States Tax Court
Upon the facts, held, that J. P. Denison Co. did not constitute a valid partnership between petitioner and his wife for tax purposes during 1942 and 1943, and that all of its net income for those years is includible in the income of petitioner.
1Opinion of the Court
John P. Denison, Petitioner, v. Commissioner of Internal Revenue, Respondent
Denison v. Commissioner
Docket No. 12820
United States Tax Court
11 T.C. 686; 1948 U.S. Tax Ct. LEXIS 52;
October 25, 1948, Promulgated
Decision will be entered under Rule 50.
Upon the facts, held, that J. P. Denison Co. did not constitute a valid partnership between petitioner and his wife for tax purposes during 1942 and 1943, and that all of its net income for those years is includible in the income of petitioner.
Emmett E. Eagan, Esq., for the petitioner.
Cecil H. Haas, Esq., for the respondent.
Hill, Judge.
HILL
In this…
2Cases cited1 opinion
- Denison v. CommissionerUnited States Tax Court · 1948