Biggs v. Commissioner
United States Board of Tax Appeals
Petitioner, his wife and two sons, with four others, formed a partnership which operated a coal mine during the taxable years. Held, that there should be included as income taxable to petitioner only the share of partnership net earnings that did not belong to others.
1Opinion of the Court
*1094OPINION.
LaNSDON :
We are concerned here with the single issue whether certain income from an alleged partnership is taxable to the petitioner alone, or to him, his wife and his two sons. The respondent has included as income taxable to the petitioner 50 per cent of the net income of the Norwest Fuel Co. for 1920 and 1921, contending as the basis for such action that Mary J. Biggs, F. C. Biggs and Edwin Biggs were not in fact and in law partners in the Norwest Fuel Co. and that the agreement of partnership, in so far as it relates to petitioner and his family, amounted to nothing more than /a…
2Cases cited14 opinions
- Hendricks v. . IsaacsNew York Court of Appeals · 1889
- Bennett v. BennettWest Virginia Supreme Court · 1892
- Continental National Bank of Boston v. StraussNew York Court of Appeals · 1893
- Carey & Co. v. Burruss & PitzerWest Virginia Supreme Court · 1882
- Pickens's Ex'rs v. KniseleyWest Virginia Supreme Court · 1892
9 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Brackman v. CommissionerUnited States Board of Tax Appeals · 1931
- Biggs v. CommissionerUnited States Board of Tax Appeals · 1929
- Brackman v. CommissionerUnited States Board of Tax Appeals · 1931