# Thornton v. Commissioner

> United States Tax Court · May 22, 1945 · 5 T.C. 116

URL: https://www.frixlaw.com/law-library/cases/4480764

## Case

- **Full name:** Davis B. Thornton v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** May 22, 1945
- **Citations:** 5 T.C. 116; 1945 U.S. Tax Ct. LEXIS 162
- **Precedential status:** Published
- **Opinion:** Concurrence by Murdock
- **Judges:** Harron, Offer, Smith, Arnold, Iagen, Habron, Mellott, Sterni, Agree, Disney, Murdock
- **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/4480764

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4480764. Public record. Not legal advice.