Legal Opinion

Sherman v. United States

District Court, E.D. Pennsylvania

Decided May 23, 1956No. Civ. A. 14748PublishedCited by 10 opinions

1Opinion of the Court

KRAFT, District Judge.

From the evidence I make the following

Conclusions of Law

1. The court has jurisdiction of the parties.

2. The court has jurisdiction of the subject matter.

*3703. Each of the plaintiffs was a bona fide partner in Lang-Sherman Co., a partnership, from January 1, 1944 to May 11, 1945.

4. Each of the plaintiffs was taxable, respectively for that share of the partnership income of Lang-Sherman Co. which accrued to such plaintiff-partner for the years 1944 and 1945.

Discussion

Plaintiffs, two adult sons and the former wife of Albert L. Sherman, seek a refund of income taxes paid by each…

2Cases cited4 opinions

Commissioner v. CulbertsonSupreme Court of the United States · 1949
Commissioner v. TowerSupreme Court of the United States · 1946
Lusthaus v. CommissionerSupreme Court of the United States · 1946
Maletis v. United StatesCourt of Appeals for the Ninth Circuit · 1952

3Cited by10 opinions

Demirjian v. CommissionerCourt of Appeals for the Third Circuit · 1972
Landy Towel & Linen Service, Inc. v. CommissionerUnited States Tax Court · 1962
J. Sterling Halstead and Marcella S. Halstead v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
Sterno Sales Corp. v. United StatesUnited States Court of Claims · 1965
Mihran Demirjian and Mabel Demirjian v. Commissioner of Internal Revenue. Estate of Anne Demirjian, Deceased, Frank Demirjian, and Frank Demirjian, Surviving Spouse v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1972

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