Legal Opinion
Stanchfield v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 11, 1951No. 14296_1PublishedCited by 6 opinions
1Opinion of the Court
RIDDICK, Circuit Judge.
This is a petition to review a decision of the Tax Court denying the validity as between petitioner and his wife of two family partnerships. The taxable year involved is the calendar year 1943.
On February 1, 1943, petitioner, R. A. Stanchfield, and his wife, V. M. Stanch-field, residents of Minnesota, executed a written partnership agreement, valid under the laws of Minnesota, providing that the partnership business should be conducted under the name of Priority Mills, that it should engage in the milling, mixing, and sale of feed, grains, and cereals of all kinds, that…
2Cases cited7 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Greenberger v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1949
- Kohl v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1948
- Nelson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1950
- Funai v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Lannan v. KelmCourt of Appeals for the Eighth Circuit · 1955
- Cooke v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1953
- Stoffield v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Wellington v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1952
- Roughan v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1952
1 more not listed; retrieve them via the Exa API.