Legal Opinion
Wisdom Et Ux. v. United States
Court of Appeals for the Ninth Circuit
Decided May 29, 1953No. 13172_1PublishedCited by 7 opinions
1Opinion of the Court
POPE, Circuit Judge.
In the years 1943, 1944 and 1945, the Blatz Brewing Company of Milwaukee, Wisconsin, was represented in the States of California, Arizona and Nevada, and the Territory of Hawaii, by a wholesale commission broker known as P. W. Wisdom, of Los Angeles. The taxpayer, Paul W. Wisdom, one of the appellants here, asserts that the “P. W. Wisdom”, broker for Blatz, was for tax purposes a partnership composed of himself, his wife, and his two married daughters. The income of the business for those years was returned in separate tax returns in which the two appellants, Paul W.…
2Cases cited6 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Tom's Express, Inc. v. Division of State Highway PatrolSupreme Court of the United States · 1952
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Stockton Harbor Industrial Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Lannan v. KelmCourt of Appeals for the Eighth Circuit · 1955
- Fainblatt v. CommissionerUnited States Tax Court · 1957
- Fainblatt v. CommissionerUnited States Tax Court · 1957
2 more not listed; retrieve them via the Exa API.