Legal Opinion
Wenig v. Commissioner
Court of Appeals for the D.C. Circuit
Decided July 18, 1949No. 9818PublishedCited by 6 opinions
1Opinion of the Court
PRETTYMAN, Circuit Judge.
This is a petition for review of a decision of the Tax Court of the United States. It is an income tax case and involves the familiar question of a family partnership. The D & W Metal Products Company filed a return for the fiscal year ended January 31, 1942, as a partnership composed of the petitioner and his wife. The Commissioner proposed to tax the entire income of the Company to the petitioner. The latter appealed to the Tax Court, and it affirmed the deficiency.
The case is governed by the decisions of the Supreme Court in Commissioner of Internal Revenue v.…
2Cases cited15 opinions
- 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
- Lawton v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Weizer v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1948
10 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Roy C. Whayne v. Seldon R. Glenn, Collector of Internal Revenue for KentuckyCourt of Appeals for the Sixth Circuit · 1955
- Stoffield v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Wellington v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1952
- Singer v. ShaughnessyDistrict Court, N.D. New York · 1951
1 more not listed; retrieve them via the Exa API.