Lindstrom v. Commissioner
United States Tax Court
On May 1, 1936, Ralph G. Lindstrom formed a law partnership with Arthur W. Eckman. During 1940 the partnership received a $ 25,000 fee for legal services, no part of which was rendered by petitioner prior to the formation of the partnership.
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On May 1, 1936, Ralph G. Lindstrom formed a law partnership with Arthur W. Eckman. During 1940 the partnership received a $ 25,000 fee for legal services, no part of which was rendered by petitioner prior to the formation of the partnership. The partners divided the fee equally and Lindstrom and his wife each reported one-half of his portion of the fee on their 1940 income tax returns, filed on a community property basis, and claimed the benefits of section 107 of the Internal Revenue Code. Held, petitioners are not entitled to the benefits of section 107, as neither the services of Lindstrom…
1Opinion of the Court
Ralph G. Lindstrom, Petitioner, v. Commissioner of Internal Revenue, Respondent. Katherine Lindstrom, Petitioner, v. Commissioner of Internal Revenue, Respondent
Lindstrom v. Commissioner
Docket Nos. 188, 189
United States Tax Court
3 T.C. 686; 1944 U.S. Tax Ct. LEXIS 137;
April 27, 1944, Promulgated
Decisions will be entered for the respondent.
On May 1, 1936, Ralph G. Lindstrom formed a law partnership with Arthur W. Eckman. During 1940 the partnership received a $ 25,000 fee for legal services, no part of which was rendered by petitioner prior to the formation of the partnership. The partners…
2Cases cited4 opinions
- Keeble v. CommissionerUnited States Tax Court · 1943
- Clark v. CommissionerUnited States Tax Court · 1943
- Slough v. CommissionerUnited States Tax Court · 1944
- Lindstrom v. CommissionerUnited States Tax Court · 1944