Harkness

These cases, consolidated for hearing, present the question whether in the year 1943 there was, for tax purposes, a valid family partnership composed of the two petitioners,- who are husband and wife, and their two children. The opinion and findings of the Tax Court, reported in 13 T.C. 1039 , recite the facts surrounding the formation of the alleged partnership, the agreement entered into by the parties, and their acts and conduct during 1943.

The greater number of specifications of error presented here relate to the failure of the Tax Court to make findings of fact as to what transpired in the years 1944 to 1947, inclusive, following the taxable year here in question.

As disclosed by the Tax Court’s opinion, the arrangements for the proposed family partnership were initiated in the fall of 1942. At that time Harkness, Sr. operated the business of growing fruits and vegetables as a sole proprietorship under the name of United Packing Co. His wife, the petitioner Molly Harkness, had a community property interest therein. Their son, Harkness, Jr., had formerly been employed by his father in the business, but at this time was in the United States Air Corps and stationed at a…