Legal Opinion
Berkowitz v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided November 28, 1939No. 7148PublishedCited by 11 opinions
1Opinion of the Court
CLARK, Circuit Judge.
In 1892 two persons, a peddler and a housewife, started a retail grocery business in Exeter, Pennsylvania. To this humble enterprise they seem to have contributed about $150 apiece and the credit of one Brown, R. 31. For the next forty-three years they devoted all their judgment and labor in- complete cooperation with one another to the conduct and development of their store. The enterprise prospered, and a substantial part of its profits were withdrawn from time to time, and apparently transmuted into cash and real property held in the joint names of the two persons, R.…
2Cases cited21 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Tyler v. United StatesSupreme Court of the United States · 1930
- Meehan v. ValentineSupreme Court of the United States · 1892
- Champlin v. CommissionerCourt of Appeals for the Tenth Circuit · 1934
- Nuding v. UrichSupreme Court of Pennsylvania · 1895
16 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Singer v. Shaughnessy, Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Trafton v. CommissionerUnited States Tax Court · 1956
- Méndez Ríos v. Secretario de HaciendaSupreme Court of Puerto Rico · 1954
- Singer v. ShaughnessyDistrict Court, N.D. New York · 1951
- Estate of Ehret v. CommissionerUnited States Tax Court · 1976
6 more not listed; retrieve them via the Exa API.