Legal Opinion
Schwerin v. Commissioner
District Court, District of Columbia
Decided January 10, 1944No. 8572PublishedCited by 8 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
The Tax Court of the United States determined a deficiency in the income tax of Martin Schwerin (hereinafter called the taxpayer) for the years 1936 and 1937 in the respective amounts of $6,166.25 and $6,250.46. The taxpayer has duly appealed to this court. The only question presented for. our consideration is whether the taxpayer’s distributive share of the net income for the partnership firm of Outwater, Schwerin and Barnett, for the taxable years 1936 and 1937 was 50%, as is contended by the taxpayer, or 75%, as found by the Tax Court.
The following findings' of fact…
2Cases cited6 opinions
- Weiss v. StearnSupreme Court of the United States · 1924
- Hellman v. United StatesUnited States Court of Claims · 1930
- Bruce v. HelveringCourt of Appeals for the D.C. Circuit · 1935
- Clemmons v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
- Commissioner of Internal Revenue v. BanfieldCourt of Appeals for the Ninth Circuit · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Beck Chemical Equipment Corp. v. CommissionerUnited States Tax Court · 1957
- Klein v. CommissionerUnited States Tax Court · 1956
- Victor A. Miller and Beatrice A. Miller v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1960
- Merton T. Straight, Merton T. Straight and Elizabeth Straight v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
- Beck Chemical Equipment Corp. v. CommissionerUnited States Tax Court · 1957
3 more not listed; retrieve them via the Exa API.