Legal Opinion
Schneider v. Kelm
District Court, D. Minnesota
Decided February 10, 1956No. Civ. 4739, 4740PublishedCited by 17 opinions
1Opinion of the Court
DEVITT, District Judge.
This is a “family partnership” case under the internal revenue laws. The plaintiffs, Robert Schneider and Adolph Schein, seek to recover federal income taxes paid by them for the years 1946 and 1947 to the defendant, former Collector of Internal Revenue, pursuant to deficiency assessments made against them by the Commissioner of Internal Revenue.
The question presented on the merits of the case is whether the Commissioner acted correctly in attributing to Schneider and Schein income earned in a dress manufacturing business which they operated, and which was reported to…
2Cases cited14 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Helvering v. EubankSupreme Court of the United States · 1941
9 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- F. R. Daugette, and F. R. Daugette and Mary E. Daugette v. George D. Patterson, District Director of Internal Revenue, for District of AlabamaCourt of Appeals for the Fifth Circuit · 1958
- J. W. Cain v. United StatesCourt of Appeals for the Eighth Circuit · 1958
- Davis v. CommissionerUnited States Tax Court · 1958
- Morris White Fashions, Inc. v. United StatesDistrict Court, S.D. New York · 1959
- Girard v. GillDistrict Court, M.D. North Carolina · 1956
12 more not listed; retrieve them via the Exa API.