McElhinney v. Commissioner
United States Tax Court
During the taxable years 1944, 1945, and 1946, petitioner was married and was domiciled in Virginia, a non-community property state. Petitioner received taxable income from his capital investment in a partnership doing business in Texas, a community property state. The partnership was engaged in rice farming, in the grocery business, in an automobile sales agency, and had a small amount of net income from rentals of real estate which the partnership owned.
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During the taxable years 1944, 1945, and 1946, petitioner was married and was domiciled in Virginia, a non-community property state. Petitioner received taxable income from his capital investment in a partnership doing business in Texas, a community property state. The partnership was engaged in rice farming, in the grocery business, in an automobile sales agency, and had a small amount of net income from rentals of real estate which the partnership owned. Petitioner's interest in the partnership was his separate property. Petitioner and his wife each reported one-half of the income…
1Opinion of the Court
Benjamin H. McElhinney, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent
McElhinney v. Commissioner
Docket No. 27624
United States Tax Court
17 T.C. 7; 1951 U.S. Tax Ct. LEXIS 129;
July 11, 1951, Promulgated
Decision will be entered under Rule 50.
During the taxable years 1944, 1945, and 1946, petitioner was married and was domiciled in Virginia, a non-community property state. Petitioner received taxable income from his capital investment in a partnership doing business in Texas, a community property state. The partnership was engaged in rice farming, in the grocery business, in an…
2Cases cited8 opinions
- Hammonds v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1939
- Shilkret v. HelveringCourt of Appeals for the D.C. Circuit · 1943
- Trapp v. United StatesCourt of Appeals for the Tenth Circuit · 1949
- Commissioner of Internal Revenue v. SkaggsCourt of Appeals for the Fifth Circuit · 1941
- Johnson v. CommissionerUnited States Tax Court · 1943
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