Legal Opinion
Batman v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided August 7, 1951No. 13386PublishedCited by 31 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
The commissioner determined deficiencies in petitioners’ income taxes for the calendar years 1944 and 1945, mainly due to his conclusion that no valid partnership for income tax purposes existed between petitioner Ray L. Batman and his minor son, Gerald.
The tax court, upon a petition for rede-termination, sustained this determination and failed to reduce substantially the deficiencies found.
Petitioners, constituting a Texas community of husband and wife, are here seeking relief from the redetermination.
Two questions are presented.
One of these is whether, as contended by…
2Cases cited12 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
7 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- R. E. L. Finley v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Jerline Dick FinleyCourt of Appeals for the Tenth Circuit · 1958
- Alexander v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Seabrook v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Wofford v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. WoffordCourt of Appeals for the Fifth Circuit · 1953
- Culbertson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
26 more not listed; retrieve them via the Exa API.