German v. Commissioner
United States Tax Court
From 1924 through 1939 the petitioner and his wife engaged variously in the operation of a fruit and vegetable store, acquired in 1924 with a joint loan of $ 500, the operation of a delicatessen stand and later a ham business. From 1924 to 1929 or 1930 the wife devoted a considerable part of her time to the store and the ham business and did much of the manual and other work in connection therewith.
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From 1924 through 1939 the petitioner and his wife engaged variously in the operation of a fruit and vegetable store, acquired in 1924 with a joint loan of $ 500, the operation of a delicatessen stand and later a ham business. From 1924 to 1929 or 1930 the wife devoted a considerable part of her time to the store and the ham business and did much of the manual and other work in connection therewith. After 1930 the services rendered by her began to decrease, and by 1939 she rendered service only in emergencies. Funds for the repayment of the $ 500 loan and for the acquisition of the…
1Opinion of the Court
OPINION.
TuRnek, Judge:
Petitioner contends that a partnership in which he and his wife were equal partners was created in 1924 for the purpose of acquiring and operating the fruit and vegetable business on Kingshighway; that this partnership also developed, built up, and has continuously operated the ham business; and that the respondent had erred in determining that the entire income from the ham business was his income instead of one-half of such income.
From the inception of the income tax there have been numerous cases in which husband and wife have claimed that the business from which the…
2Cases cited11 opinions
- Rice, Stix & Co. v. SallySupreme Court of Missouri · 1903
- O'Day v. MeadowsSupreme Court of Missouri · 1906
- Perrigo v. City of St. LouisSupreme Court of Missouri · 1904
- Plummer v. TrostSupreme Court of Missouri · 1884
- Farmers & Traders Bank v. KendrickSupreme Court of Missouri · 1937
6 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Abraham v. CommissionerUnited States Tax Court · 1947
- Donald L. Evans and Joan Evans v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- Stein v. CommissionerUnited States Tax Court · 1950
- Brennen v. CommissionerUnited States Tax Court · 1945
- T. M. Stanback, T. M. Stanback and Ada M. Stanback, Fred J. Stanback, Fred J. Stanback and Elizabeth C. Stanback v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
24 more not listed; retrieve them via the Exa API.