Lang v. Commissioner
United States Tax Court
Family Partnership. -- Petitioner's wife and four minor children were not partners with him within the meaning of the Internal Revenue Code in conducting the business and earning the income of the Lang Co. during 1941.
1Opinion of the Court
John Lang, Petitioner, v. Commissioner of Internal Revenue, Respondent
Lang v. Commissioner
Docket No. 4444
United States Tax Court
7 T.C. 6; 1946 U.S. Tax Ct. LEXIS 168;
June 4, 1946, Promulgated
Decision will be entered for the respondent.
Family Partnership. -- Petitioner's wife and four minor children were not partners with him within the meaning of the Internal Revenue Code in conducting the business and earning the income of the Lang Co. during 1941.
Henry D. Moyle, Esq., and Walter G. Moyle, Esq., for the petitioner.
Earl C. Crouter, Esq., for the respondent.
Murdock, Judge.
MURDOCK
The…
2Cases cited1 opinion
- Lang v. CommissionerUnited States Tax Court · 1946