Bein v. Commissioner
United States Tax Court
In December, 1942, petitioner and his partner dissolved a partnership engaged in operating moving picture theatres, and each partner assigned his entire proprietary interest therein to his wife. The wives formed a new partnership in 1943, which operated the moving picture theatres during the taxable year. Held, the petitioner is not taxable upon his wife's distributive share of partnership income in 1944.
1Opinion of the Court
OPINION.
Arnold, Judge-.
This is a companion case to Willis H. Vance, 14 T. C. 1168. Counsel stipulated at the hearing that the two cases .should be heard together and the evidence therein considered applicable to the respective petitioners to the extent that the Court decides, subject to objections to competency and materiality.
Respondent contends that petitioner’s participation in the conduct of the business of the Ohio and State theatres partnership was the same during 1944, the only year before us, as in the taxable years 1938 to 1944, inclusive, and the distributive share of its income in…
2Cases cited5 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Vance v. CommissionerUnited States Tax Court · 1950
- Henson v. CommissionerUnited States Tax Court · 1948
3Cited by1 opinion
- Bein v. CommissionerUnited States Tax Court · 1950