Legal Opinion
Mauldin v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided May 16, 1946No. 5453PublishedCited by 14 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
W. M. Mauldin, sometimes hereinafter referred to as petitioner, petitioned the Tax Court of the United States for a rede-termination of the deficiency in his 1940 income tax liability found by the Commissioner in the amount of $5,520. This deficiency was determined by allocating to petitioner three-fourths of the income of a partnership, the Rock Hill Coca Cola Bottling Company, rather than the one-half share reported by him. The additional one-fourth share added by the Commissioner represented the profits accruing to petitioner’s wife under the terms of the partnership…
2Cases cited6 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Drennen v. London Assurance Co.Supreme Court of the United States · 1885
- Hash v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1945
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Gouldman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1948
- Feldman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Rullan v. BuscagliaCourt of Appeals for the First Circuit · 1948
- Stanback v. RobertsonCourt of Appeals for the Fourth Circuit · 1950
- Economos v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1948
9 more not listed; retrieve them via the Exa API.