Legal Opinion
Jones v. Trapp
Court of Appeals for the Tenth Circuit
Decided December 30, 1950No. 4097PublishedCited by 17 opinions
1Opinion of the Court
MURRAH, Circuit Judge.
The first question on this appeal is whether appellee, M. E. Trapp, and his wife, Lou Strang Trapp, were business partners for income tax purposes in the taxable year 1941. The Commissioner determined that they were not and assessed a deficiency against Trapp, based upon adjusted income reported by them as partners. Trapp paid the tax and brought this timely suit against the Collector to recover the same, re-asserting the partnership. The Collector pleaded the former.judgment in Trapp v. United States, 10 Cir., 177 F.2d 1, as an estoppel of the issue of partnership, and…
2Cases cited19 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Sage v. United StatesSupreme Court of the United States · 1919
- Stephens v. StephensCourt of Appeals of Texas · 1927
14 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- John Paul Jones and Ruth j.rubel Jones v. United StatesCourt of Appeals for the Tenth Circuit · 1972
- Harden v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
- Lea, Inc. v. CommissionerUnited States Tax Court · 1978
- Mountain Fuel Supply Company v. United StatesCourt of Appeals for the Tenth Circuit · 1971
- Batchelor-Robjohns v. United StatesCourt of Appeals for the Eleventh Circuit · 2015
12 more not listed; retrieve them via the Exa API.