Harvey v. Commissioner
United States Tax Court
Family Partnership -- Trusts as Partners. -- Held, on the facts that petitioner and his wife were partners in the operation of a department store; held, further, that trusts for their children were not partners for Federal tax purposes.
1Opinion of the Court
Fred M. Harvey, Petitioner, v. Commissioner of Internal Revenue, Respondent
Harvey v. Commissioner
Docket No. 42478
United States Tax Court
21 T.C. 1020; 1954 U.S. Tax Ct. LEXIS 258;
March 30, 1954, Promulgated
Decision will be entered under Rule 50.
Family Partnership -- Trusts as Partners. -- Held, on the facts that petitioner and his wife were partners in the operation of a department store; held, further, that trusts for their children were not partners for Federal tax purposes.
Llewellyn A. Luce, Esq., and Albert B. Maloney, C. P. A., for the petitioner.
J. Frost Walker, Esq., and W. Preston…
2Cases cited1 opinion
- Harvey v. CommissionerUnited States Tax Court · 1954