Legal Opinion
Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 25, 1957No. 15025PublishedCited by 41 opinions
1Opinion of the Court
YANKWICH, District Judge.
The facts in the controversy are, in the main, not in dispute.
I
The Facts in the Controversy
On September 7, 1943, the petitioners (to be referred to as “the taxpayers”), husband and wife, entered into a limited partnership agreement with two other couples, Leon A. and Dorothy Jane Smoller and Alan A. and Margaret M. Joseph (to be referred to as “the remaining partners”), which was to be known as the “Boreva Sportswear Co.” The partnership engaged in the manufacture of women’s sportswear, and was conducted at Chicago, Ill., where it had a sales office and Stoughton,…
2Cases cited62 opinions
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Chesapeake & Ohio Railway Co. v. MartinSupreme Court of the United States · 1931
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Arrowsmith v. CommissionerSupreme Court of the United States · 1952
57 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Mary Ruark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Commissioner of Internal Revenue v. Mildred Irene SiegelCourt of Appeals for the Ninth Circuit · 1957
- Horne v. CommissionerUnited States Tax Court · 1972
36 more not listed; retrieve them via the Exa API.