# Schreiber v. Commissioner

> United States Tax Court · April 12, 1946 · 6 T.C. 707

URL: https://www.frixlaw.com/law-library/cases/4482340

## Case

- **Full name:** Abe Schreiber v. Commissioner of Internal Revenue, J. C. Shaprow v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** April 12, 1946
- **Citations:** 6 T.C. 707; 1946 U.S. Tax Ct. LEXIS 233
- **Precedential status:** Published
- **Opinion:** Dissent by Hill
- **Judges:** Hill, 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/4482340

## Opinion text

Hill, J., dissenting: I agree with the majority that the partnership income belongs, and is taxable, to petitioners. I do not agree with the majority that the partnership is entitled to deduct the amount of rental paid petitioners’ wives on property which they purchased with distributions to them of partnership funds.
The majority holds that the wives of petitioners were not members of the partnership and that accordingly they were not entitled to share in the partnership income. The distributions to the wives with which they purchased the rental property were made to them on the theory that they were entitled as members of the partnership to share in the partnership income. It is not contended that such distributions were otherwise made. Certainly, the distributions were not made as gifts to the wives. It, therefore, appears that the rental property was purchased with partnership funds and was accordingly partnership property. The partnership is not entitled, for tax purposes, to deduct rentals for the use of its own property.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4482340. Public record. Not legal advice.