Legal Opinion
Commissioner v. Culbertson
Supreme Court of the United States
Decided June 27, 1949No. 313PublishedCited by 1,061 opinions
1Opinion of the CourtChief Justice Vinson
This case requires our further consideration of the family partnership problem. The Commissioner of Internal Revenue ruled that the entire income from-a partnership allegedly entered into by respondent and his four sons must be taxed to respondent,1 and the Tax Court sustained that determination. The Court of Appeals for the Fifth Circuit reversed. 168 F. 2d 979. We granted certiorari, 335 U. S. 883, to consider the Commissioner’s claim that thq. principles of Commissioner v. Tower, 327 U. S. 280 (1946), and Lusthaus v. Commissioner, 327 U. S. 293 (1946), have been departed from in this and…
2Cases cited18 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. TowerSupreme Court of the United States · 1946
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3Cited by1,061 opinions
- United States v. BasyeSupreme Court of the United States · 1973
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Foster v. Comm'rUnited States Tax Court · 1983
- Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
- Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
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