# Thorrez v. Commissioner

> United States Tax Court · May 21, 1945 · 5 T.C. 60

URL: https://www.frixlaw.com/law-library/cases/4480885

## Case

- **Full name:** Camiel Thorrez v. Commissioner of Internal Revenue, Joseph Michner v. Commissioner of Internal Revenue, Walter Michner v. Commissioner of Internal Revenue, Edward A. Forner v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** May 21, 1945
- **Citations:** 5 T.C. 60; 1945 U.S. Tax Ct. LEXIS 163
- **Precedential status:** Published
- **Opinion:** Dissent by Fossan
- **Judges:** Opper, Smith, Mellott, Black, Disney, Tyson, Fossan, Arundell, Leech
- **Cited by:** 11 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/4480885

## Opinion text

Van Fossan, /., dissenting: Convinced as I am that the evidence in the instant cases demonstrates that valid, legal gifts of property were made; that under the law a minor may enter into a partnership relationship; that a bona fide partnership was contracted among the parties, each contributing capital; that this is not a case of mere assignment of income; and believing that, despite the need for revenue in the form of taxes, certain basic principles of partnership law still stand, I respectfully dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4480885. Public record. Not legal advice.