Legal Opinion
W. H. Neil and Aileen W. Neil v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided August 13, 1959No. 17647_1PublishedCited by 3 opinions
1Opinion of the Court
*564HUTCHESON, Circuit Judge.
The appeal in these consolidated cases from decisions of the Tax Court entered on July 30, 1958, involves deficiencies in income taxes aggregating about $78,000 and penalties aggregating about $12,000 for the years 1949-1953, both inclusive.
The principal question presented for determination is whether there is includable in W. H. Neil’s income all the income from the partnership interest standing in his name, or whether such income is taxable one-third to him and one-third to each of his two sisters. Subordinate questions, whose determination depends upon the answer…
2Cases cited22 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Blair v. CommissionerSupreme Court of the United States · 1937
17 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- United States v. SchultetusCourt of Appeals for the Fifth Circuit · 1960
- United States v. Joanne Mae Schultetus, a Widow, Individually and as Next Friend of Douglas Jay Schultetus, a Minor, United States of America v. Aero Enterprises, Inc.Court of Appeals for the Fifth Circuit · 1960
- W. H. Neil and Aileen W. Neil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959