Legal Opinion
Eisenberg v. Smith
Court of Appeals for the Third Circuit
Decided February 13, 1959No. Nos. 12713, 12714PublishedCited by 23 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
These are suits by the taxpayers, Eisenberg and Schaeffer, to recover on what they claim to be incorrect exactions of income tax for the years 1945 to 1949, inclusive.1 Plaintiffs have paid their tax and now seek to get it back. They lost in the lower court. The focal legal controversy is whether they were improperly taxed as the sole partners in a concern called Bailey’s Furniture Company instead of bearing their fractional proportion of what is claimed as being a partnership made up of nine partners.2 3 There are three principal issues in the case.
I. Are the…
2Cases cited14 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Brady v. Southern Railway Co.Supreme Court of the United States · 1944
- United States v. Nicholas A. StironeCourt of Appeals for the Third Circuit · 1959
- John E. Smith's Sons Company v. Lattimer Foundry & MacHine CompanyCourt of Appeals for the Third Circuit · 1956
9 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Michael Massaro v. United States Lines Company v. Northern Metal CompanyCourt of Appeals for the Third Circuit · 1962
- Huddell v. LevinDistrict Court, D. New Jersey · 1975
- Chuy v. Philadelphia Eagles Football ClubDistrict Court, E.D. Pennsylvania · 1977
- Lowenstein v. Pepsi-Cola Bottling Co.Court of Appeals for the Third Circuit · 1976
- Inez V. Lowenstein v. Pepsi-Cola Bottling Co. Of PennsaukenCourt of Appeals for the Third Circuit · 1976
18 more not listed; retrieve them via the Exa API.