Legal Opinion
Kasch v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 18, 1933No. 6821PublishedCited by 5 opinions
1Opinion of the Court
WALKER, Circuit Judge.
The Board of Tax Appeals approved deficiencies in income tax for the fiscal year ended May 31, 1925, assessed against the petitioners, Ed Kasch and his wife Theodora Kasch. The assessment of the deficiencies resulted from the conclusion that the gross income of qach of the petitioners as reported should be increased by an amount which the petitioners claimed was income of Milton Kaseh as a member of a partnership composed of the petitioners and said Milton Kaseh. The claim that such partnership existed was rejected by the Board of Tax Appeals, which determined that the…
2Cases cited6 opinions
- Miller v. Marx & KempnerTexas Supreme Court · 1885
- Purdom v. BoydTexas Supreme Court · 1891
- Southern Surety Co. v. Texas Employers' Ins. Ass'nCourt of Appeals of Texas · 1927
- Sugg v. HopkinsCourt of Appeals for the Fifth Circuit · 1926
- White v. McNeilCourt of Appeals of Texas · 1927
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Shannon v. CommissionerUnited States Tax Court · 1958
- Holmes v. KeetsCourt of Appeals for the D.C. Circuit · 1946
- King v. MatneyCourt of Appeals of Texas · 1953
- Balkwill v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1935
- Shannon v. CommissionerUnited States Tax Court · 1958