WILKINS v. COMMISSIONER OF INTERNAL REVENUE, 7 T.C. 519 (1946) RAYMOND S. WILKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 6569.United States Tax Court. Promulgated August 9, 1946. In the taxable year petitioner was one of the surviving partners of a law partnership. The partnership agreement provided that upon any partner’s decease his estate […]
