1. Home
  2. Browse Decisions
  3. T.C.
  4. 13 T.C.
  5. 13 T.C. 463 (1949)
 

ESTATE OF DEPUE v. COMMISSIONER

Docket No. 16621.

13 T.C. 463 (1949)

ESTATE OF FREDERICK A. DEPUE, DECEASED, EDNA H. DEPUE, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 30, 1949.

Attorney(s) appearing for the Case

Llewellyn A. Luce, Esq., and David Levin, C. P. A., for the petitioner.

William D. Harris, Esq., for the respondent.

This case involves a deficiency in income tax for the taxable year 1944 in the amount of $23,096.29. The only question presented for our consideration is whether in 1944 a valid partnership for income tax purposes existed between Frederick A. Depue, since deceased, and his wife, Edna H. Depue. The answer to this question will establish whether or not the entire income of the business trading under the name of F. A. Depue was attributable to Frederick A. Depue and taxable...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases