Roberts v. Commissioner
United States Tax Court
Petitioners, husband and wife, acquired a Chevrolet dealership in November 1938 which they incorporated as the Roberts Chevrolet Company on August 10, 1939. This business was operated by them until April 1, 1942, when it was succeeded by Stewart Chevrolet Company, a partnership in which Roberts Chevrolet Company and J. W. Stewart, Jr., each owned a one-half interest.
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Petitioners, husband and wife, acquired a Chevrolet dealership in November 1938 which they incorporated as the Roberts Chevrolet Company on August 10, 1939. This business was operated by them until April 1, 1942, when it was succeeded by Stewart Chevrolet Company, a partnership in which Roberts Chevrolet Company and J. W. Stewart, Jr., each owned a one-half interest. Stewart's interest was acquired by petitioners on August 1, 1944 and the business thereafter was conducted as a partnership between the Roberts Chevrolet Company and petitioners under the name of Roberts Chevrolet. On November…
1Opinion of the Court
Q. I. Roberts v. Commissioner. Virginia S. Roberts v. Commissioner. Q. I. Roberts v. Commissioner.
Roberts v. Commissioner
Docket Nos. 15773, 15774, 15775.
United States Tax Court
1949 Tax Ct. Memo LEXIS 289; 8 T.C.M. (CCH) 60; T.C.M. (RIA) 49013;
January 19, 1949
Petitioners, husband and wife, acquired a Chevrolet dealership in November 1938 which they incorporated as the Roberts Chevrolet Company on August 10, 1939. This business was operated by them until April 1, 1942, when it was succeeded by Stewart Chevrolet Company, a partnership in which Roberts Chevrolet Company and J. W. Stewart, Jr.,…
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