Morrison v. Commissioner of Internal Revenue

The question before this court is whether the Tax Court erred in holding that the income for the calendar years 1942-1943 from the partnership known as Morrison’s Furniture Store is taxable (with certain adjustments) in its entirety to Joseph J. Morrison, the petitioner, or whether it is taxable equally to the petitioner, his wife and two minor sons, who are all claimed to have been members of the partnership during the tax periods.

For many years prior to the times in question the taxpayer had been in the retail furniture business at Watertown, New York. In December 1939, he made a transfer…