THEODORE KOPPELMAN, PETITIONER
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
THEODORE KOPPELMAN, PETITIONER
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
199 F.2d 955
United States Court of Appeals for the Third Circuit (1952)
Caution
Cited by 5 cases
Opinion of the Court
PER CURIAM.
In this family partnership case, the Tax Court rightly recognized that, as far as its validity for income tax purposes was concerned, it was governed by the rule of Commissioner v. Culbertson, 337 U.S. 733, 69 S.Ct. 1210, 93 L.Ed. 1659. So tested the Court found that the agreement in which the trustees of the trust or trusts created by the petitioner were named as a partner was not made in good faith and with a business purpose with intent to carry on an enterprise in partnership with the trust or trusts. There is ample evidence in the record considered as a whole to justify that finding.
The decision of the Tax Court will be affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Dickstein v. McDONALD, 255 F.2d 640 (3d Cir. 1958)
-
Wurtzburger v. Plough, Inc., 199 F.2d 957 (6th Cir. 1952)
-
Koppelman v. Commissioner OF Internal Revenue, 202 F.2d 955 (3d Cir. 1953)
Authorities Cited
- Commissioner of Internal Revenue v. Culbertson et ux., 337 U.S. 733 (U.S. 1949)