Rosenberg v. Commissioner
United States Tax Court
1. A father and son conducted a business in partnership, commencing in 1936. In 1939 three younger sons, all of whom had been employed in the business for many years, demanded an interest in the business. An oral agreement was concluded whereby the three younger sons were each given a 10 per cent interest in the business and, in addition, their mother was also given a 10 per cent interest.
Read the full summary
1. A father and son conducted a business in partnership, commencing in 1936. In 1939 three younger sons, all of whom had been employed in the business for many years, demanded an interest in the business. An oral agreement was concluded whereby the three younger sons were each given a 10 per cent interest in the business and, in addition, their mother was also given a 10 per cent interest. Held, the three sons were members of the partnership in 1940 and 1941, where they contributed substantial services to the business and the evidence showed a real intention to carry on the business in…
1Opinion of the Court
Esther Rosenberg, Transferee of Assets Received From Joseph D. Rosenberg, Deceased, Petitioner, et al., 1 v. Commissioner of Internal Revenue, Respondent
Rosenberg v. Commissioner
Docket Nos. 4953, 4954, 4955, 4956, 4957, 4958, 4959, 4960, 4961, 4962, 4963, 4978
United States Tax Court
7 T.C. 73; 1946 U.S. Tax Ct. LEXIS 162;
June 10, 1946, Promulgated
Decisions will be entered under Rule 50.
1. A father and son conducted a business in partnership, commencing in 1936. In 1939 three younger sons, all of whom had been employed in the business for many years, demanded an interest in the business. An…
2Cases cited6 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. TowerSupreme Court of the United States · 1946
- Greenberg v. CommissionerUnited States Tax Court · 1945
- Michigan Trust Co. v. City of Grand RapidsMichigan Supreme Court · 1933
- Hankey v. FrenchMichigan Supreme Court · 1937
1 more not listed; retrieve them via the Exa API.