Depue v. Commissioner
United States Tax Court
Under the facts, a valid partnership for purposes of taxation held to have been in existence in the taxable year between Frederick A. Depue, now deceased, and his wife.
1Opinion of the Court
Estate of Frederick A. Depue, Deceased, Edna H. Depue, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent
Depue v. Commissioner
Docket No. 16621
United States Tax Court
13 T.C. 463; 1949 U.S. Tax Ct. LEXIS 70;
September 30, 1949, Promulgated
Decision will be entered under Rule 50.
Under the facts, a valid partnership for purposes of taxation held to have been in existence in the taxable year between Frederick A. Depue, now deceased, and his wife.
Llewellyn A. Luce, Esq., and David Levin, C. P. A., for the petitioner.
William D. Harris, Esq., for the respondent.
Harlan, Judge. Van…
2Cases cited1 opinion
- Depue v. CommissionerUnited States Tax Court · 1949