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Herbert G. Hatt v. Commissioner
United States Tax Court
28 T.C.M. 1194 (1969)
Herbert G. Hatt (defendant) met and married Dorothy Echols, the president and majority stockholder of Johann. Johann was an Indiana corporation that ran a funeral home in Evansville, Indiana. After Hatt and Echols married, Echols transferred a majority of her shares to Hatt and made him president and general manager of Johann. Hatt moved in with Echols, who lived in an apartment in the same building as the funeral home. An ambulance crew, which the funeral home oversaw, also lived in the building. After business hours, Johann handled business calls and met with customers in his apartment. Evidence demonstrates that it was customary in the area for funeral homes to have someone live in the same building as the funeral home in order to accommodate customers.
Rule of Law
Holding and Reasoning
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