Estate of Awrey v. Commissioner
United States Tax Court
1. Decedent, who died in 1939, was a partner in a baking business. His wife had contributed the original capital for the business, had taught him to bake, had in large measure handled the finances of the business until about 1920, and had clerked in the bake shops until about the same date. Thereafter until decedent's death she was in a decreasing degree consulted on matters of major importance.
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1. Decedent, who died in 1939, was a partner in a baking business. His wife had contributed the original capital for the business, had taught him to bake, had in large measure handled the finances of the business until about 1920, and had clerked in the bake shops until about the same date. Thereafter until decedent's death she was in a decreasing degree consulted on matters of major importance. The decedent worked in the business until 1936. The great growth and success of the business, which very largely took place after 1920, was due primarily to the ability and effort of the other…
1Opinion of the Court
OPINION.
Disney, Judge:
The first issue is as follows: As of the date of decedent’s death, to what extent, if any, did decedent’s wife have an interest in her husband’s one-quarter share in the partnership business known as Awrey Bakeries. The answer to this question is governed by section 811 (a) and (e) of the Internal Revenue Code, the provisions of which are set forth in the margin.1
In schedule F of the estate tax return filed by the estate of Fletcher E. Awrey, there is included as owned by the decedent at the time of his death an undivided one-quarter interest in the partnership business…
2Cases cited7 opinions
- United States v. WellsSupreme Court of the United States · 1931
- German v. CommissionerUnited States Tax Court · 1943
- Lutz v. DutmerMichigan Supreme Court · 1938
- Gregory v. Oakland Motor Car Co.Michigan Supreme Court · 1914
- Detroit & Security Trust Co. v. GitreMichigan Supreme Court · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Estate of Schwab v. CommissionerUnited States Tax Court · 1981
- Estate of Apple v. CommissionerUnited States Tax Court · 1983
- Estate of Awrey v. CommissionerUnited States Tax Court · 1945
- Estate of Davis v. CommissionerUnited States Tax Court · 1979