Ewing v. Commissioner
United States Tax Court
The profits for 1940 of a business of buying and selling and renting road building and construction equipment which petitioner organized in 1932 and continued to manage and control up to and during 1940, held, taxable to him individually and not one-half to him and one-half to his wife, with whom he claims to have formed a business partnership in January 1940.
1Opinion of the Court
Fred W. Ewing, Petitioner, v. Commissioner of Internal Revenue, Respondent
Ewing v. Commissioner
Docket No. 4405
United States Tax Court
5 T.C. 1020; 1945 U.S. Tax Ct. LEXIS 50;
October 31, 1945, Promulgated
Decision will be entered under Rule 50.
The profits for 1940 of a business of buying and selling and renting road building and construction equipment which petitioner organized in 1932 and continued to manage and control up to and during 1940, held, taxable to him individually and not one-half to him and one-half to his wife, with whom he claims to have formed a business partnership in January…
2Cases cited1 opinion
- Ewing v. CommissionerUnited States Tax Court · 1945