Legal Opinion
Commissioner of Internal Revenue v. Jacob (Jay) Paley and Lillian Paley
Court of Appeals for the Ninth Circuit
Decided May 29, 1956No. 14792PublishedCited by 6 opinions
1Opinion of the Court
JERTBERG, District Judge.
The sole question presented by the petition for review is whether or not the computation of the taxpayers’ net gains or losses under Section 117(j).of the Internal Revenue Code of 1939, 26 U.S.C. A. § 117(j), must include the taxpayers’ share of partnership gains or losses under Section 117(j)., A stipulation of the parties was adopted by the Tax Court as its findings. of fact. As revealed by the stipulation and the -exhibits thereto, the facts material to this appeal may be summarized as follows.:
Taxpayers were husband and wife. They filed joint returns for the years…
2Cases cited5 opinions
- Neuberger v. CommissionerSupreme Court of the United States · 1940
- Jennings v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
- Commissioner of Internal Revenue v. Jack Jordan Ammann and Dorothy Lee AmmannCourt of Appeals for the Fifth Circuit · 1956
- Commissioner v. LamontCourt of Appeals for the Second Circuit · 1946
- Ammann v. CommissionerUnited States Tax Court · 1954
3Cited by6 opinions
- Thomas Browne Foster v. United StatesCourt of Appeals for the Second Circuit · 1964
- Townend v. CommissionerUnited States Tax Court · 1956
- Palda v. CommissionerCourt of Appeals for the Eighth Circuit · 1958
- Charles H. Palda v. Commissioner of Internal Revenue, S. R. Okes v. Commissioner of Internal Revenue, Estate of Day Okes, Deceased, Erma J. Okes v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Nitzberg v. CommissionerUnited States Tax Court · 1975
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