Legal Opinion
Jones v. Baker
Court of Appeals for the Tenth Circuit
Decided May 21, 1951No. 4182PublishedCited by 9 opinions
1Opinion of the Court
MURRAH, Circuit Judge.
The question presented here is whether the taxpayer, Schaaf Baker, and his, wife were business partners for income tax purposes during the taxable years 1943 and 1944. When the Commissioner of Internal Revenue denied the partnership, the additional tax was paid, and this suit was brought in the United States District Court for the Western District of Oklahoma to recover the same. The trial court held that they were partners for the years in question, and the Collector has appealed on the following undisputed facts.
George F. Wacker and his wife were the owners of a…
2Cases cited7 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Eckhard v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Highland Hills Swimming Club, Inc., a Corporation v. Earl R. Wiseman, District Director Internal RevenueCourt of Appeals for the Tenth Circuit · 1959
- Bratton v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
- Cooke v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1953
- Stoffield v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Wellington v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1952
4 more not listed; retrieve them via the Exa API.