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Burnet Vs. Leininger

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  • US Supreme Court
  • Mar 14, 1932

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27 entries 3 linked 24 unlinked
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  1. Lucas Vs. Earl US Supreme Court · Mar 17, 1930
  2. Phillips Vs. Page US Supreme Court · Jan 01, 1860
  3. Poe Vs. Seaborn US Supreme Court · Nov 24, 1930
  4. U.S. 136 (1932) U.S. Supreme Court Burnet v. Leininger
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  5. U.S. 136 (1932) Burnet v. Leininger
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  6. of the net income of the partnership was taxable to him individually under the Revenue Acts of 1918 and 1921. Lucas v. Earl
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  7. dependent upon the husband's distributive share, taxation of the whole as his income is not unconstitutional. Hoeper v. Tax
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  8. made by the Board of Tax Appeals as being unsupported by evidence, and they must be treated as conclusive. Phillips v. Page
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  9. to pay tax upon only a part of this distributive share because of the assignment to his wife. The case of Lucas v. Earl
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  10. Id., pp. 281 U. S. 114 -115. This ruling was not disturbed by Poe v. Seaborn
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  11. in the statutes here involved. The Congress could thus tax the distributive share of each partner as such, as in Lucas v. Earl
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  12. supra, it taxed the salary and fees of the person who earned them. A different situation was presented in Hoeper v. Tax
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  13. Channel v. Fassitt
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  14. Pagel v. Creasy
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  15. McNamara v. Gaylord
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  16. Fourth Nat. Bank v. New
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  17. Burnett v. Snyder
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  18. Cohan v. Commissioner
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  19. See Nixon v. Nash
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  20. Fourth Nat. Bank v. Carrollton
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  21. Rockafellow v. Miller
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  22. Mitchel v. Bowers
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  23. Harris v. Commissioner
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  24. U.S. Supreme Court Burnet v. Leininger
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  25. Hoeper v. Tax
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  26. of Lucas v. Earl
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  27. Case v. Beauregard
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