MONROE v. COMMISSIONER OF INTERNAL REVENUE, 7 T.C. 278 (1946) M. M. MONROE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 6380.United States Tax Court. Promulgated June 28, 1946. Petitioner and his son executed an agreement of partnership under which his minor son agreed to devote his entire time to the business. The son, […]
