Legal Opinion
Bratton v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided December 18, 1951No. 4301_1PublishedCited by 8 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
The sole question presented by this petition to review a decision of the Tax Court is whether the wife of the pe-' titioner 1 should be recognized for income tax purposes as a partner in the firm known as McCormick’s Gilt Edge Dairy. The Commissioner found that for tax purposes the wife was not a partner and accordingly determined a deficiency in the income of the taxpayer for the years 1943, 1944 and 1945. The Tax Court affirmed.
The taxpayer graduated from the Oklahoma Agricultural and Mechanical College in 1942 where he majored in dairy manufacturing. Doris Farmer, a…
2Cases cited9 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Helvering v. CliffordSupreme 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
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- R. E. L. Finley v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Jerline Dick FinleyCourt of Appeals for the Tenth Circuit · 1958
- Highland Hills Swimming Club, Inc., a Corporation v. Earl R. Wiseman, District Director Internal RevenueCourt of Appeals for the Tenth Circuit · 1959
- Hensel Phelps Construction Company, and Cross-Appellee v. Commissioner of Internal Revenue, and Cross-AppellantCourt of Appeals for the Tenth Circuit · 1983
- United States v. Olive M. Neel, of the Estate of Alfred C. Neel, DeceasedCourt of Appeals for the Tenth Circuit · 1956
- Cooke v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1953
3 more not listed; retrieve them via the Exa API.