Tinling v. Commissioner
United States Tax Court
In the taxable years petitioner was one of two managing partners in a Washington partnership, of which his mother, his two brothers, and another were members. Petitioner's partnership interest was derived from his stockholdings in a predecessor corporation and was in the same percentage, to wit, 29 per cent. Part of his capital investment in the corporation was his separate property and the rest was the community property of himself and wife.
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In the taxable years petitioner was one of two managing partners in a Washington partnership, of which his mother, his two brothers, and another were members. Petitioner's partnership interest was derived from his stockholdings in a predecessor corporation and was in the same percentage, to wit, 29 per cent. Part of his capital investment in the corporation was his separate property and the rest was the community property of himself and wife. Pursuant to the partnership agreement, petitioner and the other managing partner drew salaries, and after deduction of such salaries the net profits of…
1Opinion of the Court
OPINION.
Arundell, Judge:
Petitioner now contends that his entire capital interest in the partnership of Tinling & Powell in the taxable years was community property, and that consequently all of his distributive share of partnership income was community income, taxable one-half to himself and one-half to his wife. Respondent, on the other hand, has determined and still contends that the only portion of the distributive share of partnership income constituting community income was petitioner’s salary of $3,120 in each of the taxable years, and that the remainder was petitioner’s separate income.
2Cases cited10 opinions
- Guye v. GuyeWashington Supreme Court · 1911
- Brown v. ScofieldWashington Supreme Court · 1923
- Jacobs v. HoittWashington Supreme Court · 1922
- In re the Estate of BuchananWashington Supreme Court · 1916
- State Ex Rel. Van Moss v. SailorsWashington Supreme Court · 1934
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Battelle v. CommissionerUnited States Tax Court · 1947
- Manning v. CommissionerUnited States Tax Court · 1947
- Minnick v. CommissionerUnited States Tax Court · 1950
- Battelle v. CommissionerUnited States Tax Court · 1947
- Manning v. CommissionerUnited States Tax Court · 1947
2 more not listed; retrieve them via the Exa API.