Berk v. Commissioner
United States Tax Court
On the evidence, held: (1) Respondent is affirmed in taxing the net income for 1939, 1940, and 1941 of Packard Berk, an alleged partnership consisting of decedent and his wife, to decedent. (2) Respondent is affirmed in his similar action as to the net income of Berk Finance Co., an alleged sole proprietorship of the wife of decedent.
1Opinion of the Court
Estate of Ira L. Berk, Deceased, Trixie I. Berk and Fidelity Trust Company, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent
Berk v. Commissioner
Docket No. 3295
United States Tax Court
7 T.C. 928; 1946 U.S. Tax Ct. LEXIS 64;
October 9, 1946, Promulgated
Decision will be entered for the respondent.
On the evidence, held:(1) Respondent is affirmed in taxing the net income for 1939, 1940, and 1941 of Packard Berk, an alleged partnership consisting of decedent and his wife, to decedent.(2) Respondent is affirmed in his similar action as to the net income of Berk Finance Co., an…
2Cases cited9 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Greene v. CommissionerUnited States Tax Court · 1946
- Werner v. CommissionerUnited States Tax Court · 1946
- Nelson v. CommissionerUnited States Tax Court · 1946
4 more not listed; retrieve them via the Exa API.