Legal Opinion
Scharpf v. United States
District Court, D. Oregon
Decided December 14, 1956No. Civ. No. 8282PublishedCited by 8 opinions
1Opinion of the Court
SOLOMON, District Judge.
Plaintiffs, as executors of the estate of Louis C. Scharpf, deceased, seek to recover individual income taxes for the year 1944 assessed against and paid by the decedent.
The case is before the court upon an agreed statement of facts contained in the pre-trial order as well as certain exhibits attached to the order.
These facts disclose that Scharpf and his wife, together with another married couple, entered into a written partnership agreement which provided that the profits of the business were to be divided equally between the four partners after paying $9,000 per…
2Cases cited4 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- United States v. AndrewsSupreme Court of the United States · 1938
- Twin Oaks Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
3Cited by8 opinions
- Dorothy E. Brown and Donald Lee Brown and United States National Bank of Oregon, Etc. v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Bear Valley Mutual Water Company v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Kearney v. A'HearnDistrict Court, S.D. New York · 1962
- Combs v. United StatesDistrict Court, E.D. Kentucky · 1978
- Caswell v. United StatesDistrict Court, N.D. California · 1960
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