Legal Opinion
Graber v. COMMISSIONER OF INTERNAL REVENUE
Court of Appeals for the Tenth Circuit
Decided November 12, 1948No. 3672PublishedCited by 7 opinions
1Opinion of the Court
MURRAH, Circuit Judge.
This action was instituted by the taxpayer, Gil Graber, in the Tax Court, for a re-determination of income tax deficiency assessed against him by the Commissioner for the calendar year ended December 31, 1943. The sole question presented is whether the taxpayer’s wife was a bona fide partner of Gil Graber and Company during the taxable year in question. The Tax Court sustained the Commissioner’s .determination that she was not, and the taxpayer has appealed.
The judgment of the Tax Court is reviewable here “in the same manner and to the same extent as decisions of the…
2Cases cited13 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Lawton v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Weizer v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1948
- Earp v. JonesCourt of Appeals for the Tenth Circuit · 1942
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Eckhard v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Jones v. TrappCourt of Appeals for the Tenth Circuit · 1950
- United States v. Olive M. Neel, of the Estate of Alfred C. Neel, DeceasedCourt of Appeals for the Tenth Circuit · 1956
- Bratton v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
- Wenig v. CommissionerCourt of Appeals for the D.C. Circuit · 1949
2 more not listed; retrieve them via the Exa API.