Harvey v. Commissioner
United States Tax Court
Family Partnership -- Trusts as Partners. -- Held, on the facts that petitioner and his wife were partners in the operation of a department store; held, further, that trusts for their children were not partners for Federal tax purposes.
1Opinion of the Court
OPINION.
Johnson, Judge:
The first issue we shall consider is whether there was a partnership, which can be recognized for Federal income tax purposes, between petitioner, his wife, and the two trusts. It is petitioner’s contention that such a partnership did exist. On the other hand, respondent has determined that neither petitioner’s wife nor the two trusts were partners. The parties agreed that Edward J. Miller was a partner from February 1,1944, to February 1,1946.
One of the questions which always arises where there is a business reorganization of the kind before us is whether there was a…
2Cases cited5 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Stern v. CommissionerUnited States Tax Court · 1950
- Feldman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Feldman v. CommissionerUnited States Tax Court · 1950
- Boyt v. Commissioner of Internal Revenue. Boyt v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
3Cited by1 opinion
- Harvey v. CommissionerUnited States Tax Court · 1954