Maiatico v. Commissioner

Jerry Maiatico, Petitioner, v. Commissioner of Internal Revenue, Respondent

Maiatico v. Commissioner

Docket No. 10393

United States Tax Court

12 T.C. 146; 1949 U.S. Tax Ct. LEXIS 281;

February 9, 1949, Promulgated

Decision will be entered for the respondent.

Held, petitioner's wife, as trustee for their four minor children, can not be recognized for income tax purposes as a member of a certain partnership dealing in real estate.

John E. Shea, Esq., and George E. McMurray, Jr., Esq., for the petitioner.

Elmer L. Corbin, Esq., for the respondent.

Van Fossan, Judge.

VAN FOSSAN

The Commissioner determined a…