Legal Opinion
Schneider v. Kelm
Court of Appeals for the Eighth Circuit
Decided October 30, 1956No. Nos. 15580, 15581PublishedCited by 4 opinions
1Opinion of the Court
WHITTAKER, Circuit Judge.
These are “family partnership” income tax cases, involving the legitimacy, for Federal income tax purposes, of a partnership, created in February, 1944, between husbands and wives.
For each of the years 1946 and 1947 appellant, Robert S. Schneider, and his wife, Bertha, and appellant, Adolph Schein, and his wife, Jennie, each filed individual Federal income tax returns reporting 25% of the net income from a partnership, engaged in manufacturing ladies’ dresses in Minneapolis, known as Boulevard Frocks Co. The Commissioner, asserting that the partnership was not…
2Cases cited17 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Pittsburgh Plate Glass Co. v. National Labor Relations BoardSupreme Court of the United States · 1941
- Cleo Syrup Corporation v. Coca-Cola Co.Court of Appeals for the Eighth Circuit · 1943
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3Cited by4 opinions
- D. W. Dawkins v. Commissioner of Internal Revenue, Ashley Milk Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- J. W. Cain v. United StatesCourt of Appeals for the Eighth Circuit · 1958
- J. W. Cain v. United StatesCourt of Appeals for the Eighth Circuit · 1958
- Robert S. Schneider v. Elmer F. Kelm, (Formerly) Collector of Internal Revenue (St. Paul, Minnesota), Adolph Schein v. Elmer F. Kelm, (Formerly) Collector of Internal Revenue (St. Paul, Minnesota)Court of Appeals for the Eighth Circuit · 1956