Berk v. Commissioner
United States Tax Court
On the evidence, held: (1) Respondent is affirmed in taxing the net income for 1939, 1940, and 1941 of Packard Berk, an alleged partnership consisting of decedent and his wife, to decedent. (2) Respondent is affirmed in his similar action as to the net income of Berk Finance Co., an alleged sole proprietorship of the wife of decedent.
1Opinion of the Court
OPINION.
Leech, Jvdge:
Respondent included the entire net income of Packard Berk and that of the Berk Finance Co. in the taxable income of decedent for the years 1939, 1940, and 1941 in determining the present deficiencies against decedent for each of those years. Petitioners contest this action.
The basis upon which respondent supports the inclusion of Packard Berk income is that the evidence does not establish that a partnership, recognizable for Federal income tax purposes, existed during those years between decedent and his wife, Trixie I. Berk. Petitioners argue that such status is proved.…
2Cases cited8 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Greene v. CommissionerUnited States Tax Court · 1946
- Werner v. CommissionerUnited States Tax Court · 1946
- Nelson v. CommissionerUnited States Tax Court · 1946
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Berk v. CommissionerUnited States Tax Court · 1946