Legal Opinion
Moore v. Commissioner
Court of Appeals for the Fourth Circuit
Decided November 1, 1948No. 5760PublishedCited by 9 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This appeal from the Tax Court of the United States involves the rather conventional pattern of the family partnership. The Tax Court held the petitioner-taxpayer, also the donor-husband, liable for income taxes on the income from the share of a partnership given to the wife-donee, on the ground that the transfer of the partnership interest by the husband to the wife lacked economic reality, since the wife contributed to the partnership neither capital nor services.
The law in this field is well settled by numerous decisions. Commissioner of Internal Revenue v. Tower, 327…
2Cases cited15 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Hash v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1945
- Scherf v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1947
- Culbertson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Feldman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Stanback v. RobertsonCourt of Appeals for the Fourth Circuit · 1950
- Wodehouse v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1949
- Ritter v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1949
- Drechsler v. United StatesDistrict Court, S.D. New York · 1958
4 more not listed; retrieve them via the Exa API.