Legal Opinion
Funai v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided May 19, 1950No. 6076_1PublishedCited by 8 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is an appeal from a decision -of the Tax Court of the United States sustaining a deficiency assessment levied by the Commissioner of Internal Revenue against H. V. Funai. Deficiencies were assessed as follows:
Year Amount
1943 $2,675.51
1944 2,695.56
1945 216.30
The Commissioner determined that income reported on partnership returns by H. V. Funai for the taxable years involved as income of a partnership existing between him and his wife, Viola Funai, was in fact the taxpayer’s income alone. Thus the only question before us is whether or not, for tax purposes, Viola Funai…
2Cases cited6 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Drennen v. London Assurance Co.Supreme Court of the United States · 1885
- Hash v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1945
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Ardolina v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Collamer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Stanchfield v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Bradacs v. HaleyDistrict Court, D. South Carolina · 2014
- Magtab Publishing Corp. v. HowardDistrict Court, W.D. Louisiana · 1959
3 more not listed; retrieve them via the Exa API.