PAUL v. COMMISSIONER

Docket No. 56769.

16 T.C.M. 752 (1957)

T.C. Memo. 1957-170

George A. Paul and Pearl Paul v. Commissioner.

United States Tax Court.

Filed September 9, 1957.


Attorney(s) appearing for the Case

Walter L. Mims, Esq., Massey Building, Birmingham, Ala., and John D. Hill, Esq., for the petitioners. James R. Harper, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in income tax of petitioners for the taxable year 1952 in the amount of $172,797.84.

The question presented is whether the G. A. Paul Construction Company was a bona fide partnership in the year 1952 consisting of G. A. Paul, his son-in-law, Frank C. Hicks, Jr., and his daughter, Gloria Paul (now Gloria Hodo).

Findings of Fact

The facts stipulated are found accordingly...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases