Legal Opinion
James D. Ballou and Sarah L. Ballou v. United States
Court of Appeals for the Sixth Circuit
Decided December 22, 1966No. 16309PublishedCited by 10 opinions
1Opinion of the Court
HARRY PHILLIPS, Circuit Judge.
This is an income tax case, involving the bona fides of a family partnership operated under the name “Ballou Services” and engaged in the business of providing office services to the public.
The taxpayers, a husband and wife, attempted to create a new partnership to carry on their office service business, which they had conducted previously as equal partners. The new partnership was to consist of the taxpayers individually, and the husband as trustee of separate trusts for each of their three minor children, whose ages were seven years, five years and eight months…
2Cases cited16 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- National Licorice Co. v. National Labor Relations BoardSupreme Court of the United States · 1940
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Stephan v. United StatesCourt of Appeals for the Sixth Circuit · 1943
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Adolph K. Krause and Janet S. Krause v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
- Ketter v. CommissionerUnited States Tax Court · 1978
- Board of Trustees v. Palladium Equity Partners, LLCDistrict Court, E.D. Michigan · 2010
- Louis B. Ginsberg and Grace Ginsberg v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
- Max J. Kuney, Jr., and Constance K. Kuney v. United StatesCourt of Appeals for the Ninth Circuit · 1971
5 more not listed; retrieve them via the Exa API.