Legal Opinion
Scherf v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided May 16, 1947No. 11855PublishedCited by 19 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
What is in controversy here is the tax liability for 1940 of petitioners on account of income derived from a pants manufacturing business.
Taxpayers, John Scherf and George H. Barnes, were until. May 15, 1940, equal business partners in name and in fact, engaged under the firm name of S & B Manufacturing Company in the manufacture and sale of work pants. On May 16, of that year, Barnes gave to each of his two minor daughters, and Scherf to each of his two sons, a one-sixth interest in the business assets and property of S & B, and thereafter the two partners and the…
2Cases cited12 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. TowerSupreme Court of the United States · 1946
- Corliss v. BowersSupreme Court of the United States · 1930
- Harrison v. SchaffnerSupreme Court of the United States · 1941
7 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Randolph Products Co. v. ManningCourt of Appeals for the Third Circuit · 1949
- Alexander v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Batman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Bruce W. Hulbert v. Commissioner of Internal Revenue, Charles H. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1955
- Hanson v. BirminghamDistrict Court, N.D. Iowa · 1950
14 more not listed; retrieve them via the Exa API.