Nichols v. Commissioner
United States Tax Court
Partnership between radiologist and wife, who contributed services and capital, recognized as a bona fide partnership entitled to report its income on a fiscal year basis.
1Opinion of the Court
Deennen, Judge:
Respondent determined a deficiency in income tax for tlie calendar year 1953 in tlie amount of $24,618.82. Tlie sole issue is whether a partnership existed between a medical doctor specializing in radiology and his wife from April 1, 1953, until May 10, 1954. It makes a difference in the tax due because the partnership adopted a fiscal year ending March 31. Petitioners reported the income from the partnership for the fiscal year ending March 31, 1954, in the joint return for the calendar year 1954. Respondent determined that no valid partnership existed and taxed the income…
2Cases cited6 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Fisher v. CommissionerUnited States Board of Tax Appeals · 1934
- Seattle Renton Lumber Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1943
- Humphreys v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Sperapani v. CommissionerUnited States Tax Court · 1964
- Donald L. Evans and Joan Evans v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- Hughes v. CommissionerUnited States Tax Court · 1964
- Lewis v. CommissionerUnited States Tax Court · 1964
- Hughes v. CommissionerUnited States Tax Court · 1964
5 more not listed; retrieve them via the Exa API.