Legal Opinion
Basye v. United States
District Court, N.D. California
Decided November 29, 1968No. Civ. Nos. 44352-44356, 45575PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM AND ORDER DIRECTING JUDGMENT FOR PLAINTIFFS
WOLLENBERG, District Judge.
These are consolidated actions for the refund of income taxes, and each one poses the identical problem which arises within the partnership provisions of the Internal Revenue Code. The facts have been stipulated to by the taxpayer petitioners and the respondent Commissioner of Internal Revenue. The petitioners are physicians who were each, during the years involved in their respective cases, general partners in a limited partnership of physicians organized in 1949 to practice medicine in California under the name…
2Cases cited12 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Corliss v. BowersSupreme Court of the United States · 1930
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Long Poultry Farms, Incorporated v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
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3Cited by5 opinions
- United States v. BasyeSupreme Court of the United States · 1973
- First Security Bank of Utah, N. A. v. CommissionerCourt of Appeals for the Tenth Circuit · 1971
- James A. Basye and Evelyn E. Basye v. United StatesCourt of Appeals for the Ninth Circuit · 1971
- First Security Bank of Utah, N. A. v. Commissioner of Internal Revenue, First Security Bank of Idaho, N. A. v. Commissioner of Internal Revenue, First Security Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1971
- Teichgraeber v. CommissionerUnited States Tax Court · 1979