Legal Opinion
Collamer v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided November 8, 1950No. 6144_1PublishedCited by 6 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is an appeal by E. L. 'Collamer, Sr., (hereinafter called taxpayer) from a decision cf the Tax Court of the United States upholding the refusal of the Commissioner of Internal Revenue to recognize the existence of a partnership relation between taxpayer and his wife, in the operation of a moving picture theatre. Accordingly, the total income from the theatre for the calendar years 1943 and 1944 was held to be taxable to the taxpayer, against whom federal income taxes amounting to $19,812.40 for these two years was duly assessed.
The instant appeal presents to us the…
2Cases cited11 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Helvering v. RankinSupreme Court of the United States · 1935
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Gates v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1952
- Feldman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Tressler v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- F. E. Card and W. S. Adams v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
- Roughan v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1952
1 more not listed; retrieve them via the Exa API.