Ennis v. Commissioner
United States Tax Court
Held, that in the taxable years a bona fide partnership existed between decedent, his wife, and his adult son for the carrying on of a wholesale paper business, the decedent and the son having contributed both capital and services and the wife having contributed her entire time to the business, and that the shares of partnership income which were reported and on which income tax was paid by the wife and the son are not taxable to decedent; held, further, that the minor…
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Held, that in the taxable years a bona fide partnership existed between decedent, his wife, and his adult son for the carrying on of a wholesale paper business, the decedent and the son having contributed both capital and services and the wife having contributed her entire time to the business, and that the shares of partnership income which were reported and on which income tax was paid by the wife and the son are not taxable to decedent; held, further, that the minor daughter and minor son of the decedent, neither of whom performed any services for the business or contributed any new…
1Opinion of the Court
OPINION.
Aeundell, Judge-.
Respondent has included in the gross income of decedent the entire net income of the Frank G. Ennis paper business during the taxable periods in controversy, and we are here called upon to determine whether he erred in so doing. Petitioners contend that in those periods valid partnerships existed between decedent and members of his family and that the distributive shares of income were properly reported and the tax due thereon paid by the several partners individually.
The first partnership agreement, covering the years 1938 to 1941, inclusive, included the decedent,…
2Cases cited5 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Meehan v. ValentineSupreme Court of the United States · 1892
- Zukaitis v. CommissionerUnited States Tax Court · 1944
- Miller & Co. v. SimpsonSupreme Court of Virginia · 1907
3Cited by6 opinions
- Lawton v. CommissionerUnited States Tax Court · 1946
- Monroe v. CommissionerUnited States Tax Court · 1946
- Culbertson v. CommissionerUnited States Tax Court · 1947
- Ennis v. CommissionerUnited States Tax Court · 1945
- Lawton v. CommissionerUnited States Tax Court · 1946
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