Legal Opinion
Durwood v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 6, 1947No. 13415PublishedCited by 6 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This matter is before us on petition to review a decision of the Tax Court which held the petitioner liable for deficiencies in income taxes for the taxable years 1938 to 1941, both inclusive.
The basic facts are not in dispute. Petitioner has engaged in the operation of motion picture theaters for about thirty years. From 1933 to 1937, both inclusive, he operated a circuit of from nine to thirteen theaters under a partnership agreement executed annually by him and his three younger brothers, Barney Dubinsky, Irwin Dubinsky and H. W. Dubinsky (in 1938 petitioner changed…
2Cases cited6 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. TowerSupreme Court of the United States · 1946
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Alexander v. CommissionerUnited States Tax Court · 1946
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Kent v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1948
- Kohl v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1948
- Stanchfield v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Wenig v. CommissionerCourt of Appeals for the D.C. Circuit · 1949
- Walsh v. CommissionerCourt of Appeals for the Eighth Circuit · 1948
1 more not listed; retrieve them via the Exa API.