Morano v. Commissioner

Third Circuit

Morano v. Commissioner

175 F.2d 555, 38 A.F.T.R. (P-H) 96, 1949 U.S. App. LEXIS 4486

CourtCourt of Appeals for the Third Circuit

DecidedJune 15, 1949

DocketNo. 9844

StatusPublished

This text of 175 F.2d 555 (Morano v. Commissioner) 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.

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Morano v. Commissioner, 175 F.2d 555, 38 A.F.T.R. (P-H) 96, 1949 U.S. App. LEXIS 4486 (3d Cir. 1949).

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Opinion

PER CURIAM.

The sole question involved in this case was whether a partnership which may be recognized for tax purposes under the rule laid down in Commissioner v. Tower, 1946, 327 U.S. 280, 66 S.Ct. 532, 90 L.Ed. 670, 164 A.L.R. 1135, Lusthaus v. Commissioner, 1946, 327 U.S. 293, 66 S.Ct. 539, 90 L.Ed. 679, and Commissioner v. Sunnen, 1948, 333 U.S. 591, 68 S.Ct. 715, 92 L.Ed. 898, existed between the petitioner, his wife and his two children in 1943 and 1944. The Tax Court stated that on the entire record it could not conclude that this family really and truly intended to join together as a partnership. We cannot say that this conclusion was clearly erroneous. Accordingly the decision of the Tax Court will be affirmed.

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PER CURIAM.

The sole question involved in this case was whether a partnership which may be recognized for tax purposes under the rule laid down in Commissioner v. Tower, 1946, 327 U.S. 280, 66 S.Ct. 532, 90 L.Ed. 670, 164 A.L.R. 1135, Lusthaus v. Commissioner, 1946, 327 U.S. 293, 66 S.Ct. 539, 90 L.Ed. 679, and Commissioner v. Sunnen, 1948, 333 U.S. 591, 68 S.Ct. 715, 92 L.Ed. 898, existed between the petitioner, his wife and his two children in 1943 and 1944. The Tax Court stated that on the entire record it could not conclude that this family really and truly intended to join together as a partnership. We cannot say that this conclusion was clearly erroneous. Accordingly the decision of the Tax Court will be affirmed.

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Bluebook (online)

175 F.2d 555, 38 A.F.T.R. (P-H) 96, 1949 U.S. App. LEXIS 4486, Counsel Stack Legal Research, https://law.counselstack.com/opinion/morano-v-commissioner-ca3-1949.

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