Theodore Koppelman v. Commissioner of Internal Revenue

Third Circuit

Theodore Koppelman v. Commissioner of Internal Revenue

202 F.2d 955, 43 A.F.T.R. (P-H) 457, 1953 U.S. App. LEXIS 3466

CourtCourt of Appeals for the Third Circuit

DecidedApril 10, 1953

Docket10733

StatusPublished

Cited by2 cases

This text of 202 F.2d 955 (Theodore Koppelman 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.

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Theodore Koppelman v. Commissioner of Internal Revenue, 202 F.2d 955, 43 A.F.T.R. (P-H) 457, 1953 U.S. App. LEXIS 3466 (3d Cir. 1953).

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PER CURIAM.

Rehearing was allowed because of petitioner’s contention that the Tax Court in the case of Ford v. Commissioner, 18 T.C. 387, had in effect overruled its decision in this matter.

At the reargument it was admitted, as it should have been, that the opinion of the Supreme Court in Culbertson v. Commissioner, 337 U.S. 733, 69 S.Ct. 1210, 93 L.Ed. 1659, is still the controlling law. That opinion was specifically followed by the Tax Court both in Ford and in the issue at bar. It was properly applied by the Tax Court to the facts of this appeal. Those facts are readily distinguishable from the facts in the Ford case. The conclusion of the Tax Court that the agreement purporting to establish the partnership failed to satisfy the Culbertson test has sound support in the record considered as a whole.

We confirm our former decision. 199 F.2d 955.

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PER CURIAM.

Rehearing was allowed because of petitioner’s contention that the Tax Court in the case of Ford v. Commissioner, 18 T.C. 387, had in effect overruled its decision in this matter.

At the reargument it was admitted, as it should have been, that the opinion of the Supreme Court in Culbertson v. Commissioner, 337 U.S. 733, 69 S.Ct. 1210, 93 L.Ed. 1659, is still the controlling law. That opinion was specifically followed by the Tax Court both in Ford and in the issue at bar. It was properly applied by the Tax Court to the facts of this appeal. Those facts are readily distinguishable from the facts in the Ford case. The conclusion of the Tax Court that the agreement purporting to establish the partnership failed to satisfy the Culbertson test has sound support in the record considered as a whole.

We confirm our former decision. 199 F.2d 955.

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202 F.2d 955, 43 A.F.T.R. (P-H) 457, 1953 U.S. App. LEXIS 3466, Counsel Stack Legal Research, https://law.counselstack.com/opinion/theodore-koppelman-v-commissioner-of-internal-revenue-ca3-1953.

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