Legal Opinion
Adler v. Nicholas
District Court, D. Colorado
Decided December 4, 1946No. Civ. 1928PublishedCited by 4 opinions
1Opinion of the Court
SYMES, District Judge.
This matter is before the court on motion to dismiss filed by the defendant Ralph Nicholas, Collector of Internal Revenue for the District of Colorado. The undisputed facts of the case are as follows:
For some years prior to January 1, 1944, Jacques Adler, individually, was engaged in a general jewelry business. On January 1, 1944, Jacques Adler and May E. Adler formed a general partnership to engage in the jewelry business, which partnership was known and did business under the firm name of “Jacques Adler”. Jacques Adler owned sixty per cent of said partnership and May…
2Cases cited3 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Missouri v. DockerySupreme Court of the United States · 1903
- Salikoff v. McCaughnDistrict Court, E.D. Pennsylvania · 1928
3Cited by4 opinions
- E. C. Lloyd v. George D. Patterson, District Director of Internal Revenue, District of AlabamaCourt of Appeals for the Fifth Circuit · 1957
- Communist Party, USA v. MoyseyDistrict Court, S.D. New York · 1956
- Publishers New Press, Inc. v. MoyseyDistrict Court, S.D. New York · 1956
- Plitt v. HofferbertDistrict Court, D. Maryland · 1955