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COMMISSIONER v. CULBERTSON

No. 313.

337 U.S. 733 (1949)

COMMISSIONER OF INTERNAL REVENUE v. CULBERTSON ET UX.

Supreme Court of United States.

Decided June 27, 1949.

Attorney(s) appearing for the Case

Arnold Raum argued the cause for petitioner. With him on the brief were Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack and Harry Baum.

Benjamin L. Bird argued the cause and filed a brief for respondents.

William A. Sutherland and Arthur H. Kent filed a brief, as amici curiae, supporting respondents.

MR. CHIEF JUSTICE VINSON delivered the opinion of the Court.

This case requires our further consideration of the family partnership problem. The Commissioner of Internal Revenue ruled that the entire income from a partnership allegedly entered into by respondent and his four sons must be taxed to respondent,1 and the Tax Court sustained that determination. The Court of Appeals for the Fifth Circuit reversed. 168 F.2d 979...

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