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Lusthaus Vs. Commissioner
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- US Supreme Court
- Feb 25, 1946
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U.S. 293 (1946) U.S. Supreme Court Lusthaus v. CommissionerSearch
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U.S. 293 (1946) Lusthaus v. CommissionerSearch
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against petitioner for earnings reported as his wife's income is sustained for the reasons stated in Commissioner v. TowerSearch
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MR. JUSTICE BLACK delivered the opinion of the Court. The question in this case is the same as in Commissioner v. TowerSearch
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that the evidence did not support it. We hold that it did. For the reasons set out in our opinion in Commissioner v. TowerSearch
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dissenting. As the Court considers, and as we do, the question in this case is the same as that in Commissioner v. TowerSearch
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See Gregory v. HelveringSearch
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only a hope. It is essential, too, we think, to note that, in these partnership cases, the tax doctrine of Lucas v. EarlSearch
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to the property given, the gift cannot be taken as a gift of income before it was earned or payable, as in Lucas v. EarlSearch
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to the donor. It was a gift of property which thereafter produced income which was taxable to the donee, as in Blair v. CommissionerSearch
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Helvering v. HorstSearch
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Aiton v. SlaterSearch
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as used in Section 182, Internal Revenue Code, means ordinary partnerships. Burk-Waggoner Assn. v. HopkinsSearch
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and taxable to her under the Revenue Laws. This distinguishes the case from the short-term trust of Helvering v. CliffordSearch
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Of course, federal tax provisions are not subject to state law. United States v. PelzerSearch
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Morgan v. CommissionerSearch
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U. S. 271 , 304 U. S. 279 . See Blair v. CommissionerSearch
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Uterhart v. UnitedSearch
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States, 240 U. S. 598 , 240 U. S. 603 . In Lucas v. EarlSearch
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Campbell v. NorthwestSearch
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Helvering v. NewSearch
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Helvering v. AmericanSearch
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U.S. Supreme Court Lusthaus v. CommissionerSearch
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Commissioner v. TowerSearch
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of Lucas v. EarlSearch
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Blair v. CommissionerSearch
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Burk-Waggoner Assn. v. HopkinsSearch
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of Helvering v. CliffordSearch
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See Blair v. CommissionerSearch
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In Lucas v. EarlSearch
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