Legal Opinion
Lannan v. Kelm
Court of Appeals for the Eighth Circuit
Decided April 26, 1955No. Nos. 15041, 15042, 15026PublishedCited by 12 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
Nos. 15,041 and 15,042 are “family partnership” tax cases arising under sections 22(a), 181, 182, and 3797 of the Internal Revenue Code of 1939, 26 U.S.C. §§ 22(a), 181, 182, and 3797, wherein the validity of partnerships between husbands, wives, and children is in dispute. Two families are involved. Because both figured in the facts relating to three disputed partnerships, these actions were consolidated for trial before a jury in the .court below and for purposes of appeal. The jury, in answering special interrogatories, found that the partnerships involved…
2Cases cited28 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Corliss v. BowersSupreme Court of the United States · 1930
23 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Albert Schoenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Joseph Daniel Brockington v. Certified Electric, Inc., Gerald RaineCourt of Appeals for the Eleventh Circuit · 1990
- D. W. Dawkins v. Commissioner of Internal Revenue, Ashley Milk Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Schneider v. KelmDistrict Court, D. Minnesota · 1956
- Mark W. Senda and Michele Senda v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2006
7 more not listed; retrieve them via the Exa API.