Legal Opinion
Harkness v. Commissioner of Internal Revenue (Two Cases)
Court of Appeals for the Ninth Circuit
Decided January 29, 1952No. 12619_1PublishedCited by 14 opinions
1Opinion of the Court
POPE, Circuit Judge.
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…
2Cases cited7 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Remmer v. United StatesCourt of Appeals for the Ninth Circuit · 1953
- Toor v. Westover. Toor v. WestoverCourt of Appeals for the Ninth Circuit · 1953
- Sam Snyder v. Harry C. Westover, Former Collector of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Wisdom Et Ux. v. United StatesCourt of Appeals for the Ninth Circuit · 1953
- N. M. Sellers and Gladys Sellers v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
9 more not listed; retrieve them via the Exa API.