Legal Opinion
Pflugradt v. United States
Court of Appeals for the Seventh Circuit
Decided December 4, 1962No. Nos. 13761-13764PublishedCited by 12 opinions
1Opinion of the Court
HASTINGS, Chief Judge.
These four proceedings are before us on appeals by taxpayers for review of a *414judgment of the district court dismissing their respective suits for refunds of taxes paid pursuant to deficiency assessments.1
The basis for the deficiency assessments was the Commissioner’s determination that certain minor children were not the owners of limited partnership interests under Int.Rev.Code of 1954, § 704(e), enacted in 1951.2 The Commissioner ruled that the income from such interests was taxable to taxpayers, who were the purported transferors, rather than the children.
The…
2Cases cited8 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Rivers v. CommissionerUnited States Tax Court · 1960
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- James E. Austin and Elizabeth G. Austin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- McKay v. CommissionerUnited States Tax Court · 1960
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Donald L. Evans and Joan Evans v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- Cirelli v. CommissionerUnited States Tax Court · 1984
- Ketter v. CommissionerUnited States Tax Court · 1978
- Tifd Iii-E, Inc. v. United StatesCourt of Appeals for the Second Circuit · 2012
- Max J. Kuney, Jr., and Constance K. Kuney v. United StatesCourt of Appeals for the Ninth Circuit · 1971
7 more not listed; retrieve them via the Exa API.