Legal Opinion
Kent v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided September 27, 1948No. 10617PublishedCited by 19 opinions
1Opinion of the Court
McALLISTER, Circuit Judge.
Petitioner sought redetermination of deficiencies in income taxes, which were asserted by the Commissioner for 1940 and 1941. The result of respondent’s action was to tax petitioner on certain income arising out of three different partnerships: (1) Southern Air Services; (2) the Pine Bluff School of Aviation; and (3) Helena Aero Tech School. Petitioner claims that his wife was the owner of the interests in the partnerships which were taxed to him. An additional issue in the case is whether petitioner is taxable on a gain resulting from a corporate liquidation.
This…
2Cases cited12 opinions
- Consolidated Edison Co. v. National Labor Relations BoardSupreme Court of the United States · 1938
- 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
- Rookwood Pottery Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
7 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Roosevelt Mitchell v. United StatesCourt of Appeals for the D.C. Circuit · 1958
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Amelia J. Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Henson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
14 more not listed; retrieve them via the Exa API.