United States Tax Court February 21, 1958, Docket Nos. 60018, 60385 (Estate of Goldstein v. Commissioner)

lead-opinion

OPINION.

TurneR, Judge:

On the facts of record, decision must be against the Estate of Harry Goldstein and for the Estate of William, and for the respondent in the Harry Goldstein case and against him in the William Goldstein case.

From and after the death of their brother Charles, in 1949, Harry and William were equal and the only partners of L. Goldstein’s Sons.