George L. Johnston v. Commissioner of Internal Revenue

Sixth Circuit

George L. Johnston v. Commissioner of Internal Revenue

180 F.2d 355, 39 A.F.T.R. (RIA) 5

CourtCourt of Appeals for the Sixth Circuit

DecidedFebruary 14, 1950

Docket10976_1

StatusPublished

Cited by1 cases

This text of 180 F.2d 355 (George L. Johnston v. Commissioner of Internal Revenue) 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.

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George L. Johnston v. Commissioner of Internal Revenue, 180 F.2d 355, 39 A.F.T.R. (RIA) 5 (6th Cir. 1950).

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Opinion

PER CURIAM.

This appeal was heard upon the record, briefs and argument of respective counsel;

And the Court being of the opinion that the decision herein is controlled by the pri- or ruling of this Court in Weizer v. Commissioner, 6 Cir., 165 F.2d 772, to which the Tax Court did not refer in its opinion, and by the ruling of the Supreme Court in Commissioner of Internal Revenue v. Culbertson, 337 U.S. 733, 69 S.Ct. 1210, decided subsequent to the ruling of the Tax Court herein, and that the ruling of the Tax Court disregarding the existence of a partnership between petitioner and his wife for the taxable years involved and taxing all of the income of the business to petitioner, is clearly erroneous;

" It is accordingly ordered that the judgment of the Tax Court be and is hereby reversed, and the cause remanded to the Tax Court for proceedings consistent therewith.

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PER CURIAM.

This appeal was heard upon the record, briefs and argument of respective counsel;

And the Court being of the opinion that the decision herein is controlled by the pri- or ruling of this Court in Weizer v. Commissioner, 6 Cir., 165 F.2d 772, to which the Tax Court did not refer in its opinion, and by the ruling of the Supreme Court in Commissioner of Internal Revenue v. Culbertson, 337 U.S. 733, 69 S.Ct. 1210, decided subsequent to the ruling of the Tax Court herein, and that the ruling of the Tax Court disregarding the existence of a partnership between petitioner and his wife for the taxable years involved and taxing all of the income of the business to petitioner, is clearly erroneous;

" It is accordingly ordered that the judgment of the Tax Court be and is hereby reversed, and the cause remanded to the Tax Court for proceedings consistent therewith.

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180 F.2d 355, 39 A.F.T.R. (RIA) 5, Counsel Stack Legal Research, https://law.counselstack.com/opinion/george-l-johnston-v-commissioner-of-internal-revenue-ca6-1950.

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