MORGAN ET AL., EXECUTORS,
v.
UNITED STATES
MORGAN ET AL., EXECUTORS,
UNITED STATES
302 U.S. 716
Supreme Court of the United States (1937)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Jennings v. Commissioner of Internal Revenue, 110 F.2d 945 (5th Cir. 1940)…, as a gambling partnership is not entitled to legislative encouragement as is a legitimate business. See also, to the same effect as the majority ruled in the Johnston case, Klingenstein v. United States, Ct.Cl., 18 F.Supp. 1015, certiorari denied, 302 U.S. 716, 58 S.Ct. 37, 82 L.Ed. 553. In the Revenue Act of 1938, Section 182, 26 U.S.C.A.Int.Rev.Code, § 182, was amended for the specific purpose of allowing the segregation of short-time gams or losses in the partnership return, and the retention of such…