Legal Opinion

Leeb v. Jarecki

District Court, N.D. Illinois

Decided November 5, 1957No. Nos. 51 C 1155, 53 C 1541; Nos. 51 C 1521, 53 C 1533PublishedCited by 4 opinions

1Opinion of the Court

CAMPBELL, District Judge.

By these actions, consolidated for trial, taxpayers William A. Leeb and Harry A. Leeb, seek to recover certain deficiency assessments, paid by them in respect to their income tax returns for 1944, 1945, and 1946. The deficiency assessments resulted from the Internal Revenue Commissioner’s non-recognition of Stickly Bros., Ltd., a limited partnership organized under the laws of the State of Illinois, as a bona fide partnership for tax purposes.

William A. Leeb and Harry A. Leeb are brothers. William A. Leeb is married to Rosetta Leeb. They have no children. During the…

2Cases cited8 opinions

  1. Helvering v. CliffordSupreme Court of the United States · 1940
  2. Helvering v. HorstSupreme Court of the United States · 1940
  3. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  4. Commissioner v. TowerSupreme Court of the United States · 1946
  5. Stern v. CommissionerUnited States Tax Court · 1950

3 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. United States v. 31 Photographs 4¾" X 7"District Court, S.D. New York · 1957
  2. Krause v. CommissionerUnited States Tax Court · 1972
  3. Broide v. United StatesDistrict Court, N.D. Illinois · 1957
  4. Krause v. CommissionerUnited States Tax Court · 1972

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