# Holloway v. Commissioner

> United States Tax Court · May 13, 1948 · 10 T.C. 828

URL: https://www.frixlaw.com/law-library/cases/4472169

## Case

- **Full name:** Estate of H. M. Holloway, Harvey S. Holloway v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** May 13, 1948
- **Citations:** 10 T.C. 828; 1948 U.S. Tax Ct. LEXIS 191
- **Precedential status:** Published
- **Opinion:** Dissent by Johnson
- **Judges:** Disney
- **Cited by:** 1 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4472169

## Opinion text

Johnson, /., dissenting: In my opinion the facts found disclose participation by the wife in decedent’s business to a degree which greatly exceeds “a wife’s usual duty” and supports a conclusion that her personal services were a substantial factor contributory to business success and were commensurate with decedent’s efforts in the early years. During those years decedent was employed, sometimes at a great distance from the gypsum deposits. During his absences the wife managed their private enterprise, and when he was present, she assisted in the details of operation and accounts. Because her services were valuable, decedent dissuaded her from returning to Los Angeles, although their condition of life near the deposits was not pleasant. I am unable to agree with the majority view, feeling that her services were of the type which have supported contrary conclusions in Estate of Frank D. Neumann, 9 T. C. 1120 , and E. T. 20, 1947-2 C. B. 207.
Leech, /., agrees with this dissent.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4472169. Public record. Not legal advice.