Alexander v. Comm'r, 22 T.C. 318 (Tax Ct. 1954). · Go Syfert
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Alexander v. Comm'r, 22 T.C. 318 (Tax Ct. 1954). Cases Citing This Book View Copy Cite
24 citation events (4 in the last 25 years) across 2 distinct courts.
Strongest positive: Alexander v. Commissioner (tax, 1954-05-17)
Treatment trajectory · 1954 → 2026 · click a year to view as-of
1954 1990 2026
Top citers, strongest first. 3 distinct citers. How cited ↗
discussed Cited as authority (rule) Alexander v. Commissioner
Tax Ct. · 1954 · confidence medium
TIETJENS *318 The Commissioner determined the following deficiencies in income tax for the year *207 1945: Harley Alexander $ 2,641.60 Maude Alexander 2,575.57 The principal issue is whether petitioners are taxable on 45 per cent of the profits of a partnership as community income or whether their daughter Mary should be so taxable.
discussed Cited "see, e.g." Affiliated Foods, Inc., A Corporation v. Commissioner
Tax Ct. · 2007 · signal: see, e.g. · confidence low
See, e.g., Alexander v. Commissioner, 224 F.2d 788, 793 (5th Cir. 1955) (interests of justice not served by holding barring taxpayer from showing change in facts concerning partnership agreement subject to prior proceeding), affg. in part, revg. in part and remanding 22 T.C. 318 (1954).
discussed Cited "see, e.g." Comm'r
unknown court · Jam · signal: see, e.g. · confidence low
See, e.g., Alexander v. Commissioner, 224 F.2d 788, 793 (5th Cir. 1955) (interests of justice not served by holding barring taxpayer from showing change in facts concerning partnership agreement subject to prior proceeding), affg. in part, revg. in part and remanding 22 T.C. 318 (1954).
Retrieving the full opinion text from the archive…
Harley Alexander
v.
Commissioner of Internal Revenue, Maude Alexander v. Commissioner of Internal Revenue
Docket Nos. 44169, 44170.
United States Tax Court.
May 17, 1954.
22 T.C. 318
Arthur Glover, Esq ., for the petitioners. Jackson L. Bailey, Esq ., and R. S. Leigh, Esq ., for the respondent.
Tietjens,Raum,Arundell.
Cited by 4 opinions  |  Published

Lead Opinion

OPINION.

We hold against petitioners on this issue. They have failed to prove that the cows were held for breeding or dairy purposes and the length of time held. We find no basis for finding that petitioners were entitled to capital gains treatment under section 117 (j) for the cows sold in 1945.

Reviewed by the Court.

Decision will he entered for the respondent.

Van Fossan, Turner, Harron, and Raum, concur in the result.

Dissent

Arundell, J.,

dissenting: I would not apply the doctrine of equitable estoppel in this case. In an earlier opinion we held that a valid partnership did not exist during the years 1942,1943, and 1944 and the Court of Appeals affirmed on this point. The present proceeding raises the question whether or not a valid partnership existed in 1945. It is a different cause of action and the facts in the instant cases, while similar, are not identical with the facts before the Court in the prior trial. I think, in the circumstances, we should examine the facts and the record and from them determine whether a valid partnership existed in 1945.

Kern and Johnson, JJ., agree with this dissent.