Legal Opinion
West v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 30, 1954No. 14771_1PublishedCited by 10 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
This petition is brought by taxpayers to review a decision and order of the Tax Court, 1 written by Judge Turner but reviewed by the court, four judges dissenting, 2 which concluded and held: that Pleasant W. West, as trustee of several trusts, was not entitled, as a partner in West Bros., a retail mercantile partnership business, or otherwise, in the years 1945, 1946, 1947 and 1948, to the share of the income earned by the business which was allocable and allotted to his interests as trustee, but the taxpayers were; and redetermined deficiencies in their taxes…
2Cases cited18 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
- Nicholas v. DavisCourt of Appeals for the Tenth Circuit · 1953
- Batman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
13 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- D. K. Caldwell v. Ellis Campbell, Jr., Former Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Scofield v. DavantCourt of Appeals for the Fifth Circuit · 1955
- J. C. Christopher and Mrs. J. C. (Jeanette) Christopher v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- W. H. Neil and Aileen W. Neil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
5 more not listed; retrieve them via the Exa API.