Dyer v. Commissioner

Second Circuit

Dyer v. Commissioner

233 F.2d 175

CourtCourt of Appeals for the Second Circuit

DecidedMay 2, 1956

DocketNos. 89-93, Dockets 23201-23205

StatusPublished

Cited by2 cases

This text of 233 F.2d 175 (Dyer v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Dyer v. Commissioner, 233 F.2d 175 (2d Cir. 1956).

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Opinion

PER CURIAM.

The issues of additional assessments of income taxes here involved turned upon the validity of family partnerships or joint ventures attempted to be created by the parties; we reversed such assessments and remanded the proceedings in Dyer V. C. I. R., 2 Cir., 211 F.2d 500, 506, for absence of an explicit finding of a “lack of a good faith intention” on the part of the several women involved to join in the present conduct of [176]*176the enterprise. On remand the Tax Court did make just that finding as to each of the five women involved in the five cases, and there is now no doubt as to the validity of the assessments. We did not require the trial judge to take further evidence, and his subordinate findings show that he has always known which of the governing agreements the ladies had failed to read. Thus he was in no manner misled by any confusion in reference thereto in our opinions, and his findings are far from clearly erroneous.

Affirmed.

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PER CURIAM.

The issues of additional assessments of income taxes here involved turned upon the validity of family partnerships or joint ventures attempted to be created by the parties; we reversed such assessments and remanded the proceedings in Dyer V. C. I. R., 2 Cir., 211 F.2d 500, 506, for absence of an explicit finding of a “lack of a good faith intention” on the part of the several women involved to join in the present conduct of [176]*176the enterprise. On remand the Tax Court did make just that finding as to each of the five women involved in the five cases, and there is now no doubt as to the validity of the assessments. We did not require the trial judge to take further evidence, and his subordinate findings show that he has always known which of the governing agreements the ladies had failed to read. Thus he was in no manner misled by any confusion in reference thereto in our opinions, and his findings are far from clearly erroneous.

Affirmed.

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Bluebook (online)

233 F.2d 175, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dyer-v-commissioner-ca2-1956.

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