Legal Opinion
Joseph Starr v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided November 2, 1955No. 11299PublishedCited by 18 opinions
1Opinion of the Court
DUFFY, Chief Judge.
The Starr Pen Company was a partnership organized in 1935 by members of the Starr family. During 1943 and 1944 Joseph Starr, hereinafter called taxpayer, had a 70 per cent interest in the partnership, and Samuel Starr and Jack Starr each had a 15 per cent interest therein. The distributive income of the partnership was its net income after allowances for the salaries of the partnership. The business of the partnership was the sale at wholesale of fountain pens and sets of fountain pens and mechanical pencils. The partnership did not manufacture any of the merchandise which…
2Cases cited7 opinions
- United States Ex Rel. Touhy v. RagenSupreme Court of the United States · 1951
- Bowman Dairy Co. v. United StatesSupreme Court of the United States · 1951
- Gordon v. United StatesSupreme Court of the United States · 1953
- Boske v. ComingoreSupreme Court of the United States · 1900
- Rosen v. United StatesSupreme Court of the United States · 1918
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Donald G. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
- Jeffrey L. Silverman v. Commodity Futures Trading CommissionCourt of Appeals for the Seventh Circuit · 1977
- National Labor Relations Board v. Interboro Contractors, Inc.Court of Appeals for the Second Circuit · 1970
- Ross M. Madden, Regional Director, Etc. v. International Hod Carriers', Building and Common Laborers' Union of America, Local No. 41, Afl-CioCourt of Appeals for the Seventh Circuit · 1960
- Olson Rug Company v. National Labor Relations BoardCourt of Appeals for the Seventh Circuit · 1961
13 more not listed; retrieve them via the Exa API.