Harmon v. Commissioner
United States Tax Court
1. Under the principles enunciated in Commissioner v. Culbertson, 337 U.S. 733, and under the facts, held, petitioner's wife and her alleged copartners in a two-family partnership had no intent, in good faith and acting with a business purpose, at the time of formation of the partnership that she join together with them in the present conduct of the enterprise.
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1. Under the principles enunciated in Commissioner v. Culbertson, 337 U.S. 733, and under the facts, held, petitioner's wife and her alleged copartners in a two-family partnership had no intent, in good faith and acting with a business purpose, at the time of formation of the partnership that she join together with them in the present conduct of the enterprise. She was not a partner in the taxable years in question, and respondent's action in including in petitioner's gross income for those years her alleged distributive share of partnership income is upheld; held, further, petitioner's son…
1Opinion of the Court
OPINION.
Harlan, Judge:
The first issue is whether Gladys M. Harmon, petitioner’s wife, and Jack D. Harmon, petitioner’s son, should be recognized for income tax purposes as his partners for the taxable years 1943 and 1944.
We have found as a fact that the partnership here in question was formed July 1,1942, with no intent on the part of Gladys M. Harmon or of her alleged copartners, in good faith and acting with a business purpose, that she join together with them in the present conduct of the enterprise, and that Gladys M. Harmon was not a partner in the operation of the business in 1942,1943,…
Also in this document: Concurrence.
2Cases cited4 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Helvering v. OwensSupreme Court of the United States · 1939
- Murphy v. HawthorneOregon Supreme Court · 1926
3Cited by52 opinions
- Lamphere v. CommissionerUnited States Tax Court · 1978
- Farber v. CommissionerUnited States Tax Court · 1972
- Peterson v. CommissionerUnited States Tax Court · 1958
- Kilroe v. CommissionerUnited States Tax Court · 1959
- Cramer v. CommissionerUnited States Tax Court · 1971
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