Legal Opinion
Mathew J. Spiesman, Jr., and Mary Spiesoman v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 17, 1958No. 15752_1PublishedCited by 19 opinions
1Opinion of the Court
JAMES M. CARTER, District Judge.
This case involves the validity of a family partnership, Section 191 of the Internal Revenue Code of 1939, [as added by Section 340(b) of the Revenue Act of 1951, c. 521, 65 Stats. 452], 26 U.S.C.A. § 191 and Section 3797 of the Internal Revenue Code of 1939 [as amended by Section 340(a) of the Revenue Act of 1951, supra], 26 U.S.C.A. § 3797. The texts of the statutes are set forth in the margin. 1
The Proceedings Below
The petitioner, Mathew J. Spiesman, Jr., and his wife, filed joint federal income tax returns for the calendar year 1951 and 1952, and the family…
2Cases cited6 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- State v. Village of Garden CityIdaho Supreme Court · 1953
- State Ex Rel. Nielson v. City of GoodingIdaho Supreme Court · 1953
- Jack Smith and Rose Mae Smith v. Harry C. Westover, Former Collector of Internal Revenue, and Robert A. Riddell, Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
1 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Woodbury v. CommissionerUnited States Tax Court · 1967
- Max Kuney, Jr., and Constance K. Kuney, His Wife Max J. Kuney, Sr., Olive R. Kuney v. William E. Frank, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Krause v. CommissionerUnited States Tax Court · 1972
- Cirelli v. CommissionerUnited States Tax Court · 1984
- Stanley Burke v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
14 more not listed; retrieve them via the Exa API.