LAMB v. SMITH

No. 10134.

183 F.2d 938 (1950)

LAMB v. SMITH, Collector of Internal Revenue.

United States Court of Appeals Third Circuit.

Decided July 28, 1950.


Attorney(s) appearing for the Case

Joseph W. Bishop, Jr., Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Maurice P. Wolk, Sp. Assts. to the Atty. Gen., Gerald A. Gleeson, U. S. Atty., Thomas J. Curtin, Asst. U. S. Atty., Philadelphia, Pa., on the brief), for appellant.

Israel Packel, Philadelphia, Pa. (Herbert G. Schick, and Speiser, Satinsky, Gilliland & Packel, all of Philadelphia, Pa., on the brief), for appellee.

Before MARIS, McLAUGHLIN, and KALODNER, Circuit Judges.


KALODNER, Circuit Judge.

This appeal is from the entry of a judgment by the District Court on a jury verdict in favor of a taxpayer who sued to recover taxes paid as the result of an allegedly erroneous determination by the Commissioner of Internal Revenue that 90 per cent of the income of a limited partnership (made up of a family group) was to be attributed to the taxpayer.

The basic facts are not in dispute and may be summarized as follows:

In 1910...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases