Legal Opinion
Cameron v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided February 29, 1932No. 4589-4591PublishedCited by 12 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
There are three cases here, involving income taxes for the year 1922, on petition for review from an order of redetermination of the United States Board of Tax Appeals. These cases were consolidated for hearing and decision. 20 B. T. A. 305.
For a number of years prior to 1929, Al-pin J. Cameron and William P. Denegre were partners trading in Pennsylvania, as wool spinners, under the name of A. J. Cameron & Co. In 1929, Alpin W. Cameron, the son of Alpin J. Cameron, was made entitled to receive a quarter share of the partnership’s earnings. At this time the father gave the…
2Cases cited3 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- United States v. LudeySupreme Court of the United States · 1927
- White v. LongSupreme Court of Pennsylvania · 1927
3Cited by12 opinions
- Phelan v. Middle States Oil CorporationCourt of Appeals for the Second Circuit · 1946
- Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1934
- Commissioner of Internal Revenue v. SaltonstallCourt of Appeals for the First Circuit · 1941
- First Northwest Industries, Inc. v. CommissionerUnited States Tax Court · 1978
- Helvering v. ArchbaldCourt of Appeals for the Second Circuit · 1934
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