Commissioner v. Nielson

Ninth Circuit

Commissioner v. Nielson

187 F.2d 233

CourtCourt of Appeals for the Ninth Circuit

DecidedFebruary 7, 1951

DocketNos. 12609, 12610

StatusPublished

Cited by1 cases

This text of 187 F.2d 233 (Commissioner v. Nielson) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Commissioner v. Nielson, 187 F.2d 233 (9th Cir. 1951).

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Opinion

PER CURIAM.

These cases are here on petitions to review decisions of the Tax Court. They are concerned with the construction of § 107(a) of the Internal Revenue Code, 26 U.S.C.A. The question in' each case is whether the taxpayer, a member of a law partnership, is entitled to the benefits of § [234]*234107(a) with respect to his share of fees received by the partnership for services rendered by it during a period which began prior to the taxpayer’s admission to the firm, he having become a partner less than 36 calendar months prior to the receipt of such fees.

The Tax Court decided that the taxpayer in each 'case is entitled to the full benefits of the section, reaching its conclusion on the authority of the cognate case of Marshall v. Commissioner, 14 T.C. 90, since affirmed by the third circuit, Commissioner v. Marshall, 185 F.2d 674. We are satisfied that the Tax Court has correctly construed the statute and see no need for adding anything to what it has said.

The decisions are accordingly affirmed.

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PER CURIAM.

These cases are here on petitions to review decisions of the Tax Court. They are concerned with the construction of § 107(a) of the Internal Revenue Code, 26 U.S.C.A. The question in' each case is whether the taxpayer, a member of a law partnership, is entitled to the benefits of § [234]*234107(a) with respect to his share of fees received by the partnership for services rendered by it during a period which began prior to the taxpayer’s admission to the firm, he having become a partner less than 36 calendar months prior to the receipt of such fees.

The Tax Court decided that the taxpayer in each 'case is entitled to the full benefits of the section, reaching its conclusion on the authority of the cognate case of Marshall v. Commissioner, 14 T.C. 90, since affirmed by the third circuit, Commissioner v. Marshall, 185 F.2d 674. We are satisfied that the Tax Court has correctly construed the statute and see no need for adding anything to what it has said.

The decisions are accordingly affirmed.

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187 F.2d 233, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-v-nielson-ca9-1951.

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