Legal Opinion
Lusthaus v. COMMISSIONER OF INTERNAL REVENUE
Court of Appeals for the Third Circuit
Decided April 11, 1945No. 8697PublishedCited by 9 opinions
1Opinion of the Court
McLaughlin, circuit judge.
The question presented is whether the asserted partnership of the taxpayer and his wife should be so recognized for federal income tax purposes. The year involved is 1940.
It is conceded for the' petitioner that the facts as found by the Tax Court are substantially correct. Briefly these are: For several years prior to 1940, the petitioner owned and operated a retail furniture business, consisting of two stores, both in Uniontown, Pennsylvania. In 1939 petitioner conferred several times with an accountant and an attorney and it was decided that he would "sell” to his…
2Cases cited12 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Higgins v. SmithSupreme Court of the United States · 1940
- Dobson v. CommissionerSupreme Court of the United States · 1944
- United States v. PhellisSupreme Court of the United States · 1921
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Seabrook v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Maley v. CommissionerUnited States Tax Court · 1951
- Commissioner v. TowerSupreme Court of the United States · 1946
4 more not listed; retrieve them via the Exa API.