Kivo v. Commissioner

Second Circuit

Kivo v. Commissioner

243 F.2d 858

CourtCourt of Appeals for the Second Circuit

DecidedMay 3, 1957

DocketNo. 261, Docket 24398

StatusPublished

This text of 243 F.2d 858 (Kivo 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

Kivo v. Commissioner, 243 F.2d 858 (2d Cir. 1957).

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Opinion

PER CURIAM.

The Tax Court upheld the Commissioner’s determination of substantial deficiencies in the petitioner’s income tax for the years 1945, 1946 and 1947. The petitioner was a member of a partnership engaged in the manufacture of artificial flowers in New York City during those years, and the Tax Court’s decision rests upon a finding that the petitioner’s son Aaron was not a member of a sub-partnership with petitioner during the year 1945, nor a member of the general partnership in 1946 and 1947. In making this dispositive finding the Tax Court applied proper criteria. Commissioner v. Culbertson, 1949, 337 U.S. 733, 69 S.Ct. 1210, 93 L.Ed. 1659. In our view its finding was correct.

The decision of the Tax Court is affirmed.

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PER CURIAM.

The Tax Court upheld the Commissioner’s determination of substantial deficiencies in the petitioner’s income tax for the years 1945, 1946 and 1947. The petitioner was a member of a partnership engaged in the manufacture of artificial flowers in New York City during those years, and the Tax Court’s decision rests upon a finding that the petitioner’s son Aaron was not a member of a sub-partnership with petitioner during the year 1945, nor a member of the general partnership in 1946 and 1947. In making this dispositive finding the Tax Court applied proper criteria. Commissioner v. Culbertson, 1949, 337 U.S. 733, 69 S.Ct. 1210, 93 L.Ed. 1659. In our view its finding was correct.

The decision of the Tax Court is affirmed.

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Bluebook (online)

243 F.2d 858, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kivo-v-commissioner-ca2-1957.

Opinion

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