CASPERSEN
v.
COMMISSIONER OF INTERNAL REVENUE

U.S. | 1941-10-13
No. 220
314 U.S. 643 Supreme Court of the United States (1941) Positive Treatment
Cited by 1 case
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Cases With Similar Vibessemantic neighbors from the corpus

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  • Anne L. and Tobin Armstrong v. Phinney, 394 F.2d 661 (5th Cir. 1968)
    …4 Code. However, that section brings forward the Commissioner’s basic policy under the 1939 Code. See Treas.Reg. 45, Art. 33 (1919); Treas. Reg. 118, § 39.22(a)-3 (1939). * But see, Wegener v. Commissioner, 5 Cir. 1941, 119 F. 2d 49, cert. denied, 314 U.S. 643, 62 S.Ct. 84, 86 L.Ed. 516; Sverdrup v. Commissioner, 1950, 14 T.C. 859; Toy v. Commissioner, 1942, P-H Memo T.C. 11 42,452. . This section provides: Partner not acting in capacity as partner. — If a partner engages in a transaction with a partner…

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