Commissioner v. Culbertson

The Court finds that the Tax Court applied wrong legal standards in determining that the arrangement :n controversy did not constitute a partnership. It remands the case to the Tax Court because it is for that court, and not for the Court of Appeals, to ascertain, on the basis of appropriate legal criteria, the existence of a partnership within the provisions of Int. Rev. Code §§181 and 182. With these conclusions I agree. . I think, however, that it is due to the Tax Court, the Courts of Appeals, the Treasury and the bar to make more explicit what the appropriate legal criteria are.

The Tax…