C. W. Gaidry v. Commissioner
United States Tax Court
The business of Gaidry Motors was not a partnership composed of petitioner as an individual and as trustee for his wife and two minor children within the meaning of the Internal Revenue Code, and the income thereof for 1943 was taxable in its entirety to petitioner.
1Opinion of the Court
C. W. Gaidry v. Commissioner.
C. W. Gaidry v. Commissioner
Docket No. 12547.
United States Tax Court
1948 Tax Ct. Memo LEXIS 212; 7 T.C.M. (CCH) 222; T.C.M. (RIA) 48055;
April 16, 1948
The business of Gaidry Motors was not a partnership composed of petitioner as an individual and as trustee for his wife and two minor children within the meaning of the Internal Revenue Code, and the income thereof for 1943 was taxable in its entirety to petitioner.
Gayle A. Mohney, Esq., and W. A. Hifner, Jr., C.P.A., 145 E. High, Lexington, Ky., for the petitioner. W. W. Kerr, Esq., for the respondent.
VAN FOSSAN
Memor…
2Cases cited3 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Moore v. CommissionerUnited States Tax Court · 1946