Legal Opinion
Leininger v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 15, 1936No. 7063PublishedCited by 6 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Petition by Charles P. Leininger to review decisions of the Board of Tax Appeals in assessing, on redetermination, deficiencies in income taxes of $2,030.19, $1,617.08, $2,110.92, $990.99, $1,162.69 and $558.01 for the years 1924, 1925, 1926, 1927, 1928, and 1929, respectively.
The statute [Revenue Act 1924, chapter 234, § 218(a), 43 Stat. 275] provides that the individual members of a business partnership shall be liable for the income tax upon their 'distributive share of the partnership profits.
Prior to 1920 petitioner owned a one-half interest in a partnership styled…
2Cases cited12 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Burnet v. LeiningerSupreme Court of the United States · 1932
- United Shoe MacHinery Corp. v. United StatesSupreme Court of the United States · 1922
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3Cited by6 opinions
- Jaggard v. CommissionerUnited States Tax Court · 1981
- Pelham Hall Co. v. CarneyDistrict Court, D. Massachusetts · 1939
- Georgia Railroad & Banking Co. v. RedwineDistrict Court, N.D. Georgia · 1949
- Estate of Goldenberg v. CommissionerUnited States Tax Court · 1964
- Driscoll v. CommissionerUnited States Tax Court · 1972
1 more not listed; retrieve them via the Exa API.