WHITNEY

v.

COMMISSIONER OF INTERNAL REVENUE; ALEXANDER V. COMMISSIONER OF INTERNAL REVENUE; ANDERSON ET UX. V. COMMISSIONER OF INTERNAL REVENUE; ATKIN ET UX. V. COMMISSIONER OF INTERNAL REVENUE; DAVISON V. COMMISSIONER OF INTERNAL REVENUE; DICKEY ET UX. V. COMMISSIONER OF INTERNAL REVENUE; LAMONT V. COMMISSIONER OF INTERNAL REVENUE; ESTATE OF LAMONT ET AL. V. COMMISSIONER OF INTERNAL REVENUE; LEFFINGWELL ET UX. V. COMMISSIONER OF INTERNAL REVENUE ; MITCHELL V. COMMISSIONER OF INTERNAL REVENUE; ESTATE OF MORGAN ET AL. V. COMMISSIONER OF INTERNAL REVENUE; MORGAN ET UX. V. COMMISSIONER OF INTERNAL REVENUE; AND ESTATE OF BARTOW ET AL. V. COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• United States v. Slutsky, 487 F.2d 832 (2d Cir. 1973)
  …tself a taxable entity. The partners alone are liable as individuals for the income from their respective partnership shares, computed in addition to any other individual income. Commissioner v. Whitney, 169 F. 2d 562, 564-65 (2 Cir.), cert, denied, 335 U.S. 892 (1948). The partnership returns, while required under the tax laws, are information returns only. 26 U.S.C. § 6031 (1970). Equally important for present purposes, the offense of signing and filing a false partnership return is limited to the specifi…
• Commissioner OF Internal Revenue v. Richard E. and Helen Moran, 236 F.2d 595 (8th Cir. 1956)
  …n an enterprise in partnership shall be liable for tax only in their individual capacity. 26 U.S.C.A. § 181, Internal Revenue Code of 1939; cf. Commissioner of Internal Revenue v. Whitney, 2 Cir., 1948, 169 F. 2d 562, 564-565, 568, certiorari denied 335 U.S. 892, 69 S.Ct. 246, 93 L.Ed. 429. If the Code treated a partnership as a separate taxable entity and the partners as employees, costs such as we have here might be deductible. Instead, the taxpayers and not the hotel are the taxable unit. This concept o…
• Commissioner OF Internal Revenue v. Everett and Mary C. Doak, 234 F.2d 704 (4th Cir. 1956)
  …x purposes, a partnership has no legal existence independent from the individual partners. The partnership and the partners are one and the same legal entity. Commissioner of Internal Revenue v. Whitney, 2 Cir., 169 F. 2d 562, 568, certiorari denied 335 U.S. 892, 69 S.Ct. 246, 93 L.Ed. 429. In the eyes of the taxing statute, therefore, a partner cannot be an employee of the partnership. Estate of Tilton, 8 B.T.A. 914; Pauli v. Commissioner, 11 B.T.A. 784. See Section 183(a) of the Code and Section 29.183-1…