Eisenberg v. Commissioner of Internal Revenue

Third Circuit

Eisenberg v. Commissioner of Internal Revenue

174 F.2d 827, 37 A.F.T.R. (P-H) 1520, 1949 U.S. App. LEXIS 3350

CourtCourt of Appeals for the Third Circuit

DecidedMay 9, 1949

DocketNos. 9900, 9899

StatusPublished

This text of 174 F.2d 827 (Eisenberg v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Eisenberg v. Commissioner of Internal Revenue, 174 F.2d 827, 37 A.F.T.R. (P-H) 1520, 1949 U.S. App. LEXIS 3350 (3d Cir. 1949).

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Opinion

PER CURIAM.

The question raised by these petitions is whether the partnership interests held by the trusts created by the petitioners for their children are entitled to tax recognition under the doctrine of Commissioner of Internal Revenue v. Tower, 1946, 327 U.S. 280, 66 S.Ct. 532, 90 L.Ed. 670, 164 A.L.R. 1135, and Lusthaus v. Commissioner, 1946, 327 U.S. 293, 66 S.Ct 539, 90 L.Ed. 679. Upon the findings of fact of the Tax Court, which we cannot say are clearly erroneous, and for the reasons stated in the opinion filed by Judge Opper for that court,---

[828]*828T.C. —, we conclude that those interests are not entitled to such recognition.

The decisions of the Tax Court will be affirmed.

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PER CURIAM.

The question raised by these petitions is whether the partnership interests held by the trusts created by the petitioners for their children are entitled to tax recognition under the doctrine of Commissioner of Internal Revenue v. Tower, 1946, 327 U.S. 280, 66 S.Ct. 532, 90 L.Ed. 670, 164 A.L.R. 1135, and Lusthaus v. Commissioner, 1946, 327 U.S. 293, 66 S.Ct 539, 90 L.Ed. 679. Upon the findings of fact of the Tax Court, which we cannot say are clearly erroneous, and for the reasons stated in the opinion filed by Judge Opper for that court,---

[828]*828T.C. —, we conclude that those interests are not entitled to such recognition.

The decisions of the Tax Court will be affirmed.

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174 F.2d 827, 37 A.F.T.R. (P-H) 1520, 1949 U.S. App. LEXIS 3350, Counsel Stack Legal Research, https://law.counselstack.com/opinion/eisenberg-v-commissioner-of-internal-revenue-ca3-1949.

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