Legal Opinion
Turner v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 18, 1952No. 13975PublishedCited by 12 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
Filed by taxpayers who were members of a partnership, this petition for review presents another .family partnership ques-tion and another decision by the tax court, declaring that, though valid under state ,aw as to aI1 of the taxpayers, and recogmzed ^ the Partnership and the persons they dea^t with as valid as to all of them, it was, as to some of them, invalid for income tax purposes.
The facts1 are not in dispute. The tax-payers are here insisting that the tax court *915decided this case as though Culbertson had not been written, and as though the view condemned in that…
2Cases cited8 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- 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
- Ginsburg Et Ux. v. ArnoldCourt of Appeals for the Fifth Circuit · 1950
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Sam Snyder v. Harry C. Westover, Former Collector of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Marcus v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- West v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Scofield v. DavantCourt of Appeals for the Fifth Circuit · 1955
- Scofield v. MauritzCourt of Appeals for the Fifth Circuit · 1953
7 more not listed; retrieve them via the Exa API.