Roberts v. Commissioner
United States Tax Court
Henry T. Roberts, the petitioner herein, on December 6, 1938, formed a corporation for the sole purpose of holding title to a farm then owned and operated by him.
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Henry T. Roberts, the petitioner herein, on December 6, 1938, formed a corporation for the sole purpose of holding title to a farm then owned and operated by him. Title to the farm and various items of personalty thereon was transferred to the corporation by petitioner who continued thereafter to conduct the farming business in his individual capacity until the corporation was ultimately dissolved and the property sold in January, 1943. During the taxable years in question, 1938, 1939, and 1940, petitioner was also employed by the Seeburg Corporation as its vice-president and director of…
1Opinion of the Court
Henry T. Roberts v. Commissioner.
Roberts v. Commissioner
Docket No. 9807.
United States Tax Court
1948 Tax Ct. Memo LEXIS 111; 7 T.C.M. (CCH) 599; T.C.M. (RIA) 48165;
August 24, 1948
Henry T. Roberts, the petitioner herein, on December 6, 1938, formed a corporation for the sole purpose of holding title to a farm then owned and operated by him. Title to the farm and various items of personalty thereon was transferred to the corporation by petitioner who continued thereafter to conduct the farming business in his individual capacity until the corporation was ultimately dissolved and the property…
2Cases cited14 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Corliss v. BowersSupreme Court of the United States · 1930
- Burnet v. HoustonSupreme Court of the United States · 1931
- Halle v. CommissionerUnited States Tax Court · 1946
- Abraham v. CommissionerUnited States Tax Court · 1947
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