E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that determinations about profit motive under section 183 are to be made at the partnership and not the partner level
• applying section 183 to disallow claimed income tax deductions for losses from a limited partnership investment in a movie

Source: CourtListener parenthetical corpus (CC0).