Marshall v. Commissioner
United States Tax Court
Partnership income received by petitioner as his share of compensation for services rendered by the partnership over a period exceeding 36 months, held subject to allocation over the entire period, under section 107 (a), Internal Revenue Code, notwithstanding part of the services were rendered before petitioner's admission to partnership.
1Opinion of the Court
Elder W. Marshall, Petitioner, v. Commissioner of Internal Revenue, Respondent. Elder W. Marshall and Bessie I. Marshall, Petitioners, v. Commissioner of Internal Revenue, Respondent
Marshall v. Commissioner
Docket Nos. 23432, 23433
United States Tax Court
14 T.C. 90; 1950 U.S. Tax Ct. LEXIS 294;
January 27, 1950, Promulgated
Decision will be entered under Rule 50.
Partnership income received by petitioner as his share of compensation for services rendered by the partnership over a period exceeding 36 months, held subject to allocation over the entire period, under section 107 (a), Internal Revenue…
Also in this document: Dissent.
2Cases cited6 opinions
- Keeble v. CommissionerUnited States Tax Court · 1943
- Stallforth v. CommissionerUnited States Tax Court · 1946
- Knox v. CommissionerUnited States Tax Court · 1948
- Marshall v. CommissionerUnited States Tax Court · 1950
- Lindstrom v. CommissionerUnited States Tax Court · 1944
1 more not listed; retrieve them via the Exa API.