Robertson v. Commissioner
United States Board of Tax Appeals
1. The existence of a partnership may be recognized in a variety of conduct and circumstances, and the questions whether one exists, and, if so, the persons who compose it, with consequent rights and liabilities, can not be decided solely with regard to the understanding of the alleged partners, their opinions or their conclusions. 2. Where the existence of an alleged partnership comes into question long after the alleged event, collaterally, not to resolve disputes among…
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1. The existence of a partnership may be recognized in a variety of conduct and circumstances, and the questions whether one exists, and, if so, the persons who compose it, with consequent rights and liabilities, can not be decided solely with regard to the understanding of the alleged partners, their opinions or their conclusions. 2. Where the existence of an alleged partnership comes into question long after the alleged event, collaterally, not to resolve disputes among the alleged partners inter sese or with those who have dealt directly with the firm, but incidentally to determine the tax…
1Opinion of the Court
OPINION.
Stbenhagen:
The respondent determined deficiencies in petitioner’s individual income tax of $2,339.59 for 1923 and $5,243.67 for 1924, and the petitioner attacks this on several grounds. The evidence does not, in our opinion, sufficiently establish the facts to justify special findings and we discuss the evidence in the course of the opinion.
*114(1) The principal contention of the petitioner is that the partnership of which he was a member was composed not only of himself and one Yeiller, but also of his two daughters, and that he was only required to include in his own income his share of…
2Cases cited1 opinion
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
3Cited by12 opinions
- Uihlein v. CommissionerUnited States Board of Tax Appeals · 1934
- Adams v. United StatesDistrict Court, D. Nebraska · 1971
- Champlin v. CommissionerUnited States Board of Tax Appeals · 1933
- Dickgiesser v. CommissionerUnited States Tax Court · 1946
- Edwards v. CommissionerUnited States Tax Court · 1959
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