Legal Opinion
Zuckman v. United States
United States Court of Claims
Decided October 22, 1975No. 798-71PublishedCited by 14 opinions
1Opinion of the CourtCoweN, Chief Judge
This case concerns the proper classification for tax purposes of a limited partnership with a sole corporate general partner pursuant to Treasury Kegulations Section 301.-7701-2.1 Plaintiff, George Zuckman, joined by his wife, Ethel Zuckman,2 seeks a refund of $6,299.56 plus interest for Fe-eral income taxes paid for the calendar year 1968.
During 1968, plaintiff held an interest, as limited partner, in a Missouri real estate development group known as Towne *717House. The principal issue presented by the parties’ respective motions for summary judgment is whether Towne House should be classified…
2Cases cited18 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. CorrellSupreme Court of the United States · 1967
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Karrick v. HannamanSupreme Court of the United States · 1897
- United States v. Arthur R. Kintner and Alyce KintnerCourt of Appeals for the Ninth Circuit · 1954
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3Cited by14 opinions
- Foster v. Comm'rUnited States Tax Court · 1983
- Larson v. CommissionerUnited States Tax Court · 1976
- Jones v. CommissionerCourt of Appeals for the Fifth Circuit · 1981
- Infusaid Corp. v. Intermedics Infusaid, Inc.Court of Appeals for the First Circuit · 1984
- Gene H. Yamagata v. the United States 07-698t andUnited States Court of Federal Claims · 2014
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