Estate of Dorsey v. Commissioner of Internal Revenue

RIVES, Circuit Judge.

This is another family partnership income tax case. The question presented is whether or not the Tax Court erred in finding that Katherine Dorsey was not a partner for Federal Income Tax purposes in the partnerships conducted as Dorsey Brothers during the years 1944,1945 and 1946.

The evidential facts are not in controversy. A partnership known as Dorsey Brothers was first organized in 1911, by Claude E. Dorsey, Sr. (hereinafter also referred to as “Mr. Dorsey”) and his. brother H. A. Dorsey for the conduct of a Ford automobile agency with establishments at Elba and…