Legal Opinion
Wilson v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided April 30, 1947No. 9231Published
1Opinion of the Court
161 F.2d 661 (1947)
WILSON
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 9231.
Circuit Court of Appeals, Seventh Circuit.
April 30, 1947.
John W. Lyons, Albert Stump, and Byron Emswiller, all of Indianapolis, Ind., for petitioner.
Sewall Key, Acting Asst. Atty. Gen., Robert N. Anderson, Harry Baum, and Frederic G. Rita, Sp. Assts. to Atty. Gen., and J. P. Wenchel and John M. Morawski, both of Washington, D. C., for respondent.
Before EVANS and KERNER, Circuit Judges, and BRIGGLE, District Judge.
EVANS, Circuit Judge.
The Tax Court determined that a partnership for income tax purposes did not exist between…
2Cases cited9 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
- Wilmington Trust Co. v. HelveringSupreme Court of the United States · 1942
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