Legal Opinion
Ritter v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided May 11, 1949No. 5847PublishedCited by 8 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
Here is another appeal involving the familiar pattern of a family partnership. The Tax Court of the United States held Edward Ritter, the petitioner-taxpayer, -also the donor-father, liable for income taxes for the year 1943 upon the income from the share of a partnership given by Edward Ritter to Harold Ritter, the donee and son of petitioner. The basis of this holding by the Tax Court was that the transfer of the partnership interest by the father to the son lacked economic reality, since the son contributed no capital to the partnership and no services during the tax…
2Cases cited15 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Hash v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1945
- Scherf v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1947
- Culbertson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Eckhard v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Feldman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Stanback v. RobertsonCourt of Appeals for the Fourth Circuit · 1950
- Drechsler v. United StatesDistrict Court, S.D. New York · 1958
- Roughan v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1952
3 more not listed; retrieve them via the Exa API.