Legal Opinion
Lamb v. Smith, Collector of Internal Revenue
Court of Appeals for the Third Circuit
Decided July 28, 1950No. 10134_1PublishedCited by 16 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
This appeal is from the entry of a judgment by the District Court on a jury verdict in favor of a taxpayer who sued to recover taxes paid as the result of an allegedly erroneous determination by the Commissioner of Internal Revenue that 90 per cent of the income of a limited partnership (made up of a family group) was to be attributed to the taxpayer.
The basic facts are not in dispute and may be summarized as follows:
In 1910 William A. Lamb (“taxpayer”) 1 formed a partnership with his brother for the conduct of a commercial stationery business under the firm name of…
2Cases cited12 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- 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
- Rose v. GrantCourt of Appeals for the Fifth Circuit · 1930
7 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Estate of Stamos v. CommissionerUnited States Tax Court · 1970
- Demirjian v. CommissionerCourt of Appeals for the Third Circuit · 1972
- Rosenfield v. United StatesDistrict Court, E.D. Pennsylvania · 1957
- Toor v. Westover. Toor v. WestoverCourt of Appeals for the Ninth Circuit · 1953
- Ford v. CommissionerUnited States Tax Court · 1952
11 more not listed; retrieve them via the Exa API.