Rev. Rul. 56-278

Section 5042(a)(2) of the Internal Revenue Code of 1954 permits a duly registered head of a family, subject to regulatory requirement, to produce for the use of his family an amount of wine not exceeding 200 gallons per annum, without the payment of tax. Section 240.541 of the Wine Regulations provides in part that the statutory exemption does not apply to wine made by a partnership or produced at a wine cellar by two or more heads of families jointly. Held, where a bonded wine cellar is operated by a partnership consisting of the members of a single family, as, for example, a bonded wine cellar operated by a partnership consisting of a husband and wife who are living together, the statutory exemption does apply to the head of such family.