1. Home
  2. Browse Decisions
  3. F.2d
  4. 170 F.2d
  5. 170 F.2d 313 (1948)
 

HARTZ v. COMMISSIONER OF INTERNAL REVENUE

No. 13687.

170 F.2d 313 (1948)

HARTZ v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Eighth Circuit.

October 27, 1948.

Attorney(s) appearing for the Case

Donald B. Smith and I. E. Krawetz, both of St. Paul, Minn. (Randall, Smith, Blomquist & Krawetz, of St. Paul, Minn., on the brief), for petitioner.

Melva M. Graney, Sp. Asst. to Atty. Gen. (Theron L. Caudle, Asst. Atty. Gen., Ellis N. Slack, Fred E. Youngman and George A. Stinson, Sp. Assts. to Atty. Gen., and Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for respondent.

Before SANBORN, WOODROUGH, and COLLET, Circuit Judges.

COLLET, Circuit Judge.

This action involves the correctness of the conclusion reached by the Tax Court of the United States that a partnership entered into by L. B. Hartz, his father B. J. Hartz, his mother Mrs. L. K. Hartz, his sister Miss Louise K. Hartz, and his wife Harriet L. Hartz was invalid for tax purposes. The Commissioner of Internal Revenue had reached the same conclusion and assigned the entire income of the business for the year 1941 to L. B. Hartz....

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