Bellingrath v. Commissioner
United States Board of Tax Appeals
The taxpayer and wife entered into a partnership agreement on or about December 31, 1919, by which enterprises theretofore conducted by the taxpayer alone would thereafter be conducted as a partnership. Held, that a valid partnership existed between the taxpayer and wife for the calendar year 1920.
1Opinion of the Court
APPEAL OF W. A. BELLINGRATH.
Bellingrath v. Commissioner
Docket No. 2018.
United States Board of Tax Appeals
3 B.T.A. 11; 1925 BTA LEXIS 2064;
November 12, 1925, Decided Submitted April 20, 1925.
The taxpayer and wife entered into a partnership agreement on or about December 31, 1919, by which enterprises theretofore conducted by the taxpayer alone would thereafter be conducted as a partnership. Held, that a valid partnership existed between the taxpayer and wife for the calendar year 1920.
William M. Williams, Esq., for the taxpayer.
B. G. Simpich, Esq., for the Commissioner.
SMITH
Before JAMES,…
2Cases cited1 opinion
- Appeal of BellingrathUnited States Board of Tax Appeals · 1925