Legal Opinion
Lawton v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 24, 1947No. 10437PublishedCited by 31 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
If the Tower and Lusthaus cases, (Commissioner of Internal Revenue v. Tower), 327 U.S. 280, 66 S.Ct. 532, 90 L.Ed. 670, 164 A.L.R. 1135, (Lusthaus v. Commissioner of Internal Revenue), 327 U.S. 293, 66 S.Ct. 539, 90 L.Ed. 679, compel disregard, for tax purposes, of all family partnerships, whatever the circumstances of their creation, or if the Tower doctrine requires that capital contributions as a basis for partnership interest be ignored whenever such capital stems from the head of the family, however remote in time and circumstance, or if the Commissioner is vested…
2Cases cited11 opinions
- Consolidated Edison Co. v. National Labor Relations BoardSupreme Court of the United States · 1938
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Eber B. Ward, Survivor, &C., Owner of the Steamboat Detroit v. Charles ThompsonSupreme Court of the United States · 1859
6 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Aurore B. Benoit, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Roth Office Equipment Co. v. GallagherCourt of Appeals for the Sixth Circuit · 1949
- Weizer v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1948
- Chamberlin v. CommissionerCourt of Appeals for the Sixth Circuit · 1953
26 more not listed; retrieve them via the Exa API.