Baldwin v. Commissioner
United States Tax Court
Until June 1940 decedent and his older brother were partners in the real estate and construction business. The brother was domineering, grasping and dishonest. He had dominated decedent since childhood, and was cheating him in business matters. Decedent's activity was limited to construction work, while his brother handled all financial, legal and other office and paper work, except during a period in or about 1936 when the latter was gravely ill.
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Until June 1940 decedent and his older brother were partners in the real estate and construction business. The brother was domineering, grasping and dishonest. He had dominated decedent since childhood, and was cheating him in business matters. Decedent's activity was limited to construction work, while his brother handled all financial, legal and other office and paper work, except during a period in or about 1936 when the latter was gravely ill. From time to time the partners would divide their real property holdings. In June 1940 the partnership was terminated and a final division of…
1Opinion of the Court
Estate of Isaac W. Baldwin, Deceased, Florence E. Baldwin and George A. Baldwin, Executors v. Commissioner.
Baldwin v. Commissioner
Docket No. 9446.
United States Tax Court
T.C. Memo 1959-203; 1959 Tax Ct. Memo LEXIS 44; 18 T.C.M. (CCH) 902; T.C.M. (RIA) 59203;
October 28, 1959
Until June 1940 decedent and his older brother were partners in the real estate and construction business. The brother was domineering, grasping and dishonest. He had dominated decedent since childhood, and was cheating him in business matters. Decedent's activity was limited to construction work, while his brother handled…
2Cases cited39 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Helvering v. SalvageSupreme Court of the United States · 1936
- Morris Lipsitz, and Morris Lipsitz and Helen Lipsitz v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
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3Cited by7 opinions
- United States v. Gordon Simmons and I. v. Simmons, Executors of the Estate of B. Hill SimmonsCourt of Appeals for the Fifth Circuit · 1965
- Pennsylvania Bank & Trust Co. v. United StatesDistrict Court, W.D. Pennsylvania · 1978
- Rubenstein v. United StatesDistrict Court, S.D. Florida · 1993
- Smith v. United StatesDistrict Court, E.D. Missouri · 1970
- Estate of Baldwin v. CommissionerUnited States Tax Court · 1961
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