De Korse v. Commissioner

Sixth Circuit

De Korse v. Commissioner

158 F.2d 801

CourtCourt of Appeals for the Sixth Circuit

DecidedNovember 18, 1946

DocketNos. 10225 and 10226

StatusPublished

Cited by4 cases

This text of 158 F.2d 801 (De Korse v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

De Korse v. Commissioner, 158 F.2d 801 (6th Cir. 1946).

Pincite

Opinion

PER CURIAM.

These consolidated causes were heard upon the transcript of record, biiefs and arguments of counsel, on consideration whereof, it is ordered and adjudged that the decision of the Tax Court 5 T.C. 94, that the business income attributed by the petitioners to members of their families under a so-called partnership agreement is includable in petitioners’ gross income, is affirmed upon the authority of Commissioner v. Tower, 327 U.S. 280, 66 S.Ct. 532, and Lusthaus v. Commissioner, 327 U.S. 293, 66 S.Ct. 539, both decided by the Supreme Court on February 25, 1946; and that the petitioner Koppy is taxable on the 1940 and 1941 earnings of his minor son, is affirmed upon the grounds and for the reasons set out in the Findings of Fact and Opinion of the Tax Court promulgated May 22, 1945.

Free access — add to your briefcase to read the full text and ask questions with AI

PER CURIAM.

These consolidated causes were heard upon the transcript of record, biiefs and arguments of counsel, on consideration whereof, it is ordered and adjudged that the decision of the Tax Court 5 T.C. 94, that the business income attributed by the petitioners to members of their families under a so-called partnership agreement is includable in petitioners’ gross income, is affirmed upon the authority of Commissioner v. Tower, 327 U.S. 280, 66 S.Ct. 532, and Lusthaus v. Commissioner, 327 U.S. 293, 66 S.Ct. 539, both decided by the Supreme Court on February 25, 1946; and that the petitioner Koppy is taxable on the 1940 and 1941 earnings of his minor son, is affirmed upon the grounds and for the reasons set out in the Findings of Fact and Opinion of the Tax Court promulgated May 22, 1945.

Cite This Page — Counsel Stack

Bluebook (online)

158 F.2d 801, Counsel Stack Legal Research, https://law.counselstack.com/opinion/de-korse-v-commissioner-ca6-1946.

Opinion

Related

Cite This Page — Counsel Stack