Gutman v. Commissioner
United States Tax Court
1. During the taxable year 1944 Theodore Gutman and George Goldberg were the members of a partnership which, since its formation following the dissolution in 1929 of a partnership of which they were then members, had been engaged in the same kind of operations as the dissolved partnership, namely, the general practice of law and the purchase and sale of real estate, real estate mortgages and interests therein.
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1. During the taxable year 1944 Theodore Gutman and George Goldberg were the members of a partnership which, since its formation following the dissolution in 1929 of a partnership of which they were then members, had been engaged in the same kind of operations as the dissolved partnership, namely, the general practice of law and the purchase and sale of real estate, real estate mortgages and interests therein. In 1944 they were also owners of interests in mortgages designated Harrison Avenue and Crotona Avenue. These mortgage interests had been acquired by them in 1941 upon dissolution of a…
1Opinion of the Court
Estate of Theodore Gutman, Deceased, Elsie Gutman, Executrix, and Elsie Gutman, Surviving Wife, Petitioner, v. Commissioner of Internal Revenue, Respondent. George Goldberg and Marie Goldberg, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent
Gutman v. Commissioner
Docket Nos. 26949, 26950
United States Tax Court
18 T.C. 112; 1952 U.S. Tax Ct. LEXIS 215;
April 24, 1952, Promulgated
Decisions will be entered under Rule 50.
1. During the taxable year 1944 Theodore Gutman and George Goldberg were the members of a partnership which, since its formation following the…
2Cases cited5 opinions
- Boissevain v. CommissionerUnited States Tax Court · 1951
- Hale v. HelveringCourt of Appeals for the D.C. Circuit · 1936
- Cluett v. CommissionerUnited States Tax Court · 1947
- Koehn v. CommissionerUnited States Tax Court · 1951
- Gutman v. CommissionerUnited States Tax Court · 1952