Legal Opinion
Alexander v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 6, 1952No. 13482_1PublishedCited by 32 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
The decisions of the Tax Court having sustained the commissioner’s determination of deficiencies for the calendar years 1933 and 1934, these consolidated petitions were brought to review them. Attacking, as clearly erroneous, the findings on which the decisions rest, they present two questions for our decision.
One of these is whether the Tax Court erred in holding that a partnership claimed to be existing between petitioners’ married daughter, Mary Hart, and her uncle, Robert Alexander, was not bona fide, real, and valid, but a pretense, a cloak, and a sham, under whose…
2Cases cited12 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
7 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Shaw Construction Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Harley Alexander and Maude Alexander v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Seabrook v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Armantrout v. CommissionerUnited States Tax Court · 1977
- Parker v. WestoverCourt of Appeals for the Ninth Circuit · 1955
27 more not listed; retrieve them via the Exa API.