De Korse v. Commissioner of Internal Revenue, 10225
| Citation | 158 F.2d 801 |
| Decision Date | 18 November 1946 |
| Docket Number | 10226.,No. 10225,10225 |
| Parties | Jacob DE KORSE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Louis LOPPY, Petitioner, v. SAME. |
| Court | United States Courts of Appeals. United States Court of Appeals (6th Circuit) |
Edgar W. Pugh and George L. Cassidy, both of Detroit, Mich., for petitioner.
Douglass W. McGregor, of Washington, D. C., for respondent.
Before HICKS, ALLEN, and MILLER, Circuit Judges.
These consolidated causes were heard upon the transcript of record, briefs and arguments of counsel, on consideration whereof, it is ordered and adjudged that the decision of the Tax Court 5 T.C. 94, that the business income attributed by the petitioners to members of their families under a so-called partnership agreement is includable in petitioners' gross income, is affirmed upon the authority of Commissioner v. Tower, 327 U.S. 280, 66 S.Ct. 532, and Lusthaus v. Commissioner, 327 U.S. 293, 66 S.Ct. 539, both decided by the Supreme Court on February 25, 1946; and that the petitioner Koppy is taxable on the 1940 and 1941 earnings of his minor son, is affirmed upon the grounds and for the reasons set out in the Findings of Fact and Opinion of the Tax Court promulgated May 22, 1945.
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