Legal Opinion
Marcus v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 18, 1953No. 13992PublishedCited by 13 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
This is an appeal from a decision of the tax court determining deficiencies in income taxes for the calendar years ending December, 1943, 1944, and 1945. It presents for our decision the single question whether the tax court erred in finding and holding that the petitioners did not in good faith form a valid partnership with their wives within the holdings and teachings of Culbertson v. Commissioner, 337 U.S. 733, 69 S.Ct. 1210, 93 L.Ed. 1659, and the cases from our court 1 construing and applying the income tax laws in accordance with the principles that case lays down.
2Cases cited8 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
- 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
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Joe Lynch v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1954
- Sam Snyder v. Harry C. Westover, Former Collector of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- 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
8 more not listed; retrieve them via the Exa API.