Legal Opinion
Balkwill v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided May 7, 1935No. 6767, 6672-75PublishedCited by 5 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
These are petitions to review orders of the Board of Tax Appeals sustaining determinations of the Commissioner hoM- ig the petitioner liable for deficiencies in income tax for the years 1922 to 1929, inclusive. The cases involve precisely the same legal question. The proceedings were consolidated before the Board, excepting No. 6767, which was heard after the decision in the other cases. 25 B. T. A. 1147.
The single question presented is whether the Commissioner properly taxed to the petitioner individually his distributive share of income from a partnership. The cases…
2Cases cited8 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Mitchel v. BowersCourt of Appeals for the Second Circuit · 1926
- Van Meter v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1932
- Rose v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Edgar v. CommissionerUnited States Tax Court · 1971
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Appel v. SmithCourt of Appeals for the Seventh Circuit · 1947
- American Savings Bank, F.S.B. v. Cheshire Management Co.District Court, S.D. New York · 1988
- Edgar v. CommissionerUnited States Tax Court · 1971