Legal Opinion
Pelton v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided March 20, 1936No. 5619, 5620PublishedCited by 15 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
Deficiencies in income taxes were determined against petitioners by the Commissioner of Internal Revenue for the years 1924, 1925, 1926 and 1927, upon the ground that the Pelton Clinic was an association within the meaning of section 2 (a) (2) of the Revenue Acts of 1924 and 1926, 26 U.S.C.A. § 1696 and note. Appeals were taken from two decisions of the Board of Tax Appeals which confirmed the determination of the Commissioner. They involve the same facts and the same questions and they were consolidated for hearing.
In substance, the findings of the Board are as follows:…
2Cases cited5 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Helvering v. CombsSupreme Court of the United States · 1935
- People v. United Medical Service, Inc.Illinois Supreme Court · 1936
3Cited by15 opinions
- United States v. Arthur R. Kintner and Alyce KintnerCourt of Appeals for the Ninth Circuit · 1954
- United States v. Lawrence G. EmpeyCourt of Appeals for the Tenth Circuit · 1969
- Howard A. Kurzner and C. A. Kurzner v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- O'NEILL v. United StatesDistrict Court, N.D. Ohio · 1968
- Empey v. United StatesDistrict Court, D. Colorado · 1967
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