Legal Opinion
Commissioner of Internal Revenue v. Rector & Davidson
Court of Appeals for the Fifth Circuit
Decided April 16, 1940No. 9157PublishedCited by 16 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
Respondent filed partnership returns of income for the taxable years 1932, 1933, and 1934. Petitioner asserted deficiencies in the returns, claiming that respondent was an association (taxable as a corporation) within the meaning of Section 1111(a) (2) of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev. Code, § 3797(a) (3). The Board of Tax Appeals ruled that respondent was a partnership within the meaning of said laws, and the correctness of that decision is the sole question presented for our determination.
The facts in this case are very similar to the facts in…
2Cases cited8 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Helvering v. KehoeSupreme Court of the United States · 1940
- Lucas v. Extension Oil Co.Court of Appeals for the Fifth Circuit · 1931
- Commissioner of Internal Revenue v. GerstleCourt of Appeals for the Ninth Circuit · 1938
- United States v. Mabel Davis JamesCourt of Appeals for the Ninth Circuit · 1964
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Farrell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1943
- Del Mar Addition v. Commissioner of Internal Rev.Court of Appeals for the Fifth Circuit · 1940
- Commissioner of Internal Rev. v. FORTNEY OIL CO., ETC.Court of Appeals for the Sixth Circuit · 1942
- Helm & Smith Syndicate v. Com'r of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
- John Province 1 Well v. CommissionerUnited States Tax Court · 1961
11 more not listed; retrieve them via the Exa API.