Estate of Awrey v. Commissioner
United States Tax Court
1. Decedent, who died in 1939, was a partner in a baking business. His wife had contributed the original capital for the business, had taught him to bake, had in large measure handled the finances of the business until about 1920, and had clerked in the bake shops until about the same date. Thereafter until decedent's death she was in a decreasing degree consulted on matters of major importance.
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1. Decedent, who died in 1939, was a partner in a baking business. His wife had contributed the original capital for the business, had taught him to bake, had in large measure handled the finances of the business until about 1920, and had clerked in the bake shops until about the same date. Thereafter until decedent's death she was in a decreasing degree consulted on matters of major importance. The decedent worked in the business until 1936. The great growth and success of the business, which very largely took place after 1920, was due primarily to the ability and effort of the other…
1Opinion of the Court
Estate of Fletcher E. Awrey, Elton R. Awrey et al., Executors, Petitioner, v. Commissioner of Internal Revenue, Respondent
Estate of Awrey v. Commissioner
Docket No. 3827
United States Tax Court
5 T.C. 222; 1945 U.S. Tax Ct. LEXIS 147;
June 11, 1945, Promulgated
Decision will be entered under Rule 50.
1. Decedent, who died in 1939, was a partner in a baking business. His wife had contributed the original capital for the business, had taught him to bake, had in large measure handled the finances of the business until about 1920, and had clerked in the bake shops until about the same date. Thereafter…
2Cases cited8 opinions
- United States v. WellsSupreme Court of the United States · 1931
- German v. CommissionerUnited States Tax Court · 1943
- Lutz v. DutmerMichigan Supreme Court · 1938
- Gregory v. Oakland Motor Car Co.Michigan Supreme Court · 1914
- Detroit & Security Trust Co. v. GitreMichigan Supreme Court · 1931
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