Ellery v. Commissioner
United States Tax Court
1. Where by reading together the simultaneously executed declaration of gift and articles of partnership it appears that the gift by petitioner to his wife of one-half his gambling machine business and of the property used therein was conditioned on the formation of a partnership for the continuation of such business and where it further appears that by the state law such a partnership could not be formed because of its illegal purpose, held, the gift failed at the outset…
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1. Where by reading together the simultaneously executed declaration of gift and articles of partnership it appears that the gift by petitioner to his wife of one-half his gambling machine business and of the property used therein was conditioned on the formation of a partnership for the continuation of such business and where it further appears that by the state law such a partnership could not be formed because of its illegal purpose, held, the gift failed at the outset because it was expressly or by implication made upon a condition or limited to a purpose which failed, and hence the…
1Opinion of the Court
E. C. Ellery, Petitioner, v. Commissioner of Internal Revenue, Respondent
Ellery v. Commissioner
Docket Nos. 109937, 4173
United States Tax Court
4 T.C. 407; 1944 U.S. Tax Ct. LEXIS 13;
December 4, 1944, Promulgated
Decision will be entered under Rule 50.
1. Where by reading together the simultaneously executed declaration of gift and articles of partnership it appears that the gift by petitioner to his wife of one-half his gambling machine business and of the property used therein was conditioned on the formation of a partnership for the continuation of such business and where it further appears…
2Cases cited5 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Grossman v. GreensteinCourt of Appeals of Maryland · 1931
- Farless v. MoreheadCourt of Appeals for the Sixth Circuit · 1912
- Jackson v. Brick AssociationOhio Supreme Court · 1895
- Ellery v. CommissionerUnited States Tax Court · 1944