Home/Fifth Circuit/James v. Commissioner of Internal Revenue

James v. Commissioner of Internal Revenue

197 F.2d 813
CourtCourt of Appeals for the Fifth Circuit
DecidedJuly 31, 1952
Docket13888
StatusPublished
Cited by7 cases

This text of 197 F.2d 813 (James v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
James v. Commissioner of Internal Revenue, 197 F.2d 813 (5th Cir. 1952).

Opinion

RIVES, ’Circuit Judge.

The Commissioner determined and the Tax Court held that the petitioners, James, Gerdes and Wayman, were not partners during the period from August 1, 1945 to *814 July 31, 1947. The taxpayers, aggrieved by the decisions, * petition for review.

Finding ourselves in full agreement Tgith the opinion and decisions of the Tax Court, we deny the petitions for review and affirm the decisions of the Tax Court.

Affirmed.

*

16 T.C. 930, where the facts are fully set out and the reasons for the decisions given.

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

Related

Tharp v. Commissioner
1989 T.C. Memo. 406 (U.S. Tax Court, 1989)
Duley v. Commissioner
1981 T.C. Memo. 246 (U.S. Tax Court, 1981)
Spector v. Commissioner
71 T.C. 1017 (U.S. Tax Court, 1979)
Kelly v. Commissioner
1970 T.C. Memo. 250 (U.S. Tax Court, 1970)
Baughn v. Commissioner
1969 T.C. Memo. 282 (U.S. Tax Court, 1969)
Yaeger v. Commissioner
1964 T.C. Memo. 215 (U.S. Tax Court, 1964)

Cite This Page — Counsel Stack

Bluebook (online)
197 F.2d 813, Counsel Stack Legal Research, https://law.counselstack.com/opinion/james-v-commissioner-of-internal-revenue-ca5-1952.