Opinion

Thornton v. Commissioner

  • 5 T.C. 116
  • 1945 U.S. Tax Ct. LEXIS 162
Court
United States Tax Court
Filed
May 22, 1945
Status
Published
Author
Murdock
On the bench
Harron, Offer, Smith, Arnold, Iagen, Habron, Mellott, Sterni, Agree, Disney, Murdock
Cited by
1 cases

The opinion

Murdock, J., concurring: I agree that the income of the business for the last one-half of 1941 is not taxable to the petitioner in 1941 because there was a partnership and its taxable year did not end in 1941.

Smith, Mellott, ARNOLD, and Harron, JJ., agree with the above.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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