United States Tax Court June 4, 1946, Docket No. 4444 (Lang v. Commissioner)

lead-opinion

OPINION.

Murdock, Judge:

This is another case in which the Commissioner has refused to recognize for income tax purposes a family arrangement in the form of a, partnership agreement under which the wife and minor children rendered no services and brought no capital to the business owned and conducted by the husband, except as he attempted to divide among them a part of his existing