Legal Opinion
Dahlen v. Commissioner
United States Tax Court
Decided April 29, 1955No. Docket Nos. 44834, 44835, 44836, 44837, 44857Published
Held, under the facts, that the transaction in issue was a sale by petitioners of their interests in a partnership.
1Opinion of the Court
W. Ferd Dahlen, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent
Dahlen v. Commissioner
Docket Nos. 44834, 44835, 44836, 44837, 44857
United States Tax Court
24 T.C. 159; 1955 U.S. Tax Ct. LEXIS 200;
April 29, 1955, Filed
Decisions will be entered under Rule 50.
Held, under the facts, that the transaction in issue was a sale by petitioners of their interests in a partnership.
Gilbert Weiss, Esq., for the petitioners.
Marvin E. Hagen, Esq., for the respondent.
Johnson, Judge.
JOHNSON
Respondent determined the following deficiencies in income tax for 1946:
Docket No.
Petitioner
Deficiency
2Cases cited4 opinions
- Hatch's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1952
- Hatch v. CommissionerUnited States Tax Court · 1950
- Kaiser v. GlennDistrict Court, W.D. Kentucky · 1953
- Dahlen v. CommissionerUnited States Tax Court · 1955