Legal Opinion
Tomlinson Et Ux. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 18, 1952No. 13961PublishedCited by 12 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
This is another of the long list of partnership tax cases in which the tax court, with a die-hard persistence in clinging to the objective tests laid down in Commissioner v. Tower, 327 U.S. 280, 66 S.Ct. 532, 90 L.Ed. 670, has twice found for the commissioner on undisputed facts which, under the rule of Commissioner v. Culbertson, 337 U.S. 733, 69 S.Ct. 1210, 93 L.Ed. 1659, require a contrary conclusion.
When this case was here before on the former appeal of the taxpayer, the opinion on which the tax court’s judgment was based, after quoting from the Tower case, 1 [327…
2Cases cited9 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Alexander v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Batman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Ginsburg Et Ux. v. ArnoldCourt of Appeals for the Fifth Circuit · 1950
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Sam Snyder v. Harry C. Westover, Former Collector of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Marcus v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- West v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Scofield v. DavantCourt of Appeals for the Fifth Circuit · 1955
- Scofield v. MauritzCourt of Appeals for the Fifth Circuit · 1953
7 more not listed; retrieve them via the Exa API.