Legal Opinion
The Friedlander Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 16, 1954No. 14903PublishedCited by 14 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
This appeal from a tax court decision 1 by a divided court, determining an aggregate net deficiency of $309,195.-42, in declared value excess profits taxes and excess profits taxes, for periods ending December 31, 1942, 1943, 1944 and 1945, presents two questions for decision.
The first and principal one is whether the tax court erred in holding that the income of the partnership Friedlander and Sons was attributable for tax purposes not to the partnership but to the petitioner for each of the years in question under Section 22(a) of the Internal Revenue Code.
The second…
2Cases cited9 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Chisholm v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1949
- Commissioner of Internal Rev. v. National Carbide Corp.Court of Appeals for the Second Circuit · 1948
4 more not listed; retrieve them via the Exa API.
3Cited by14 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
- Peter Pan Seafoods, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1969
- Raymond Pearson Motor Company and Raymond Pearson, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Levenson v. United StatesDistrict Court, N.D. Alabama · 1957
9 more not listed; retrieve them via the Exa API.