Commissioner Vs. Culbertson

Decided On : Jun-27-1949

Court : US Supreme Court

LAW: the Internal Revenue Code

ORG: Culbertson - 337, U.S. Supreme Court, Culbertson, THE UNITED STATES COURT OF APPEALS , THE FIFTH CIRCUIT, Syllabus, Army, the Tax Court, The Court of Appeals, Pp, the Tax Court, the Tax Court, The Court of Appeals, Court, Court, the Tax Court, The Court of Appeals, the Fifth Circuit, R.S. Coon, Culbertson, Culbertson, Culbertson, Culbertson, Culbertson, Culbertson, Coon, Culbertson, Culbertson, Culbertson, Culbertson, Culbertson & Sons, Coon, Culbertson, Culbertson & Sons, Culbertson, Culbertson, Culbertson & Sons, Army, Army, The Tax Court, The Tax Court, the Tax Court, the Tax Court's, The Court of Appeals, the Internal Revenue Code, the Tax Court's, the Court of Appeals, National Carbide Corp., Ward v. Thompson, the Tax Court's, London Assurance Co., Government, The Tax Court, the Tax Court, the Tax Court, Page 337 U. S. 745 , the Tax Court, Court, the Tax Court's, The Tax Court's, Court, the Tax Court, the Court of Appeals, the Tax Court, the Tax Court, Court, the Tax Court, Culbertson, the Tax Court, Merchants Loan & Trust Co., the Tax Court, CCH TCM 692, the Bureau of Internal Revenue, I.T. 3845, London Assurance Co., Court, the Tax Court, Congress, Culbertson, the Tax Court, Coon, the Tax Court, Court, the Tax Court, the Tax Court, the Court of Appeals, Int, the Tax Court, the Courts of Appeals, Treasury, The Tax Court's, Court, Court, Court, Court, Court, Government, the Federal Employers' Liability Act, the Internal Revenue Code's, Congress, the Tax Court, the Tax Court, Court, the Internal Revenue Code, the Tax Court's, State, State, the Tax Court, Court, the Tax Court, the Tax Court, the Courts of Appeals, Treasury, Government, State, State, Wilson, The Confusion on Family Partnerships

GPE: U.S., U.S., U.S., Pp, U.S., U.S., Herefords, U.S., U.S., United States, Georgia, U.S., MR, MR, U.S., Texas, Mich., Mook, Iowa, L.J., U.S., U.S., U.S., U.S., U.S., Texas, Florida

DATE: 1949, 1949, February 7, 1949, June 27, 1949, 1940, the first year, the winter, the summer, years 1940 and, 1941, the tax year, the tax years, 1940, 1941, 1915, October, 1939, 79 years old, 1939, October of that year, Two days later, the following day, one year, Several months later, 24 years old, two years, 22 years old, 1940, the first year, 18 and 16 years old, 1940, the winter, the summer, The tax years, 1940, 1941, both years, the tax years, the tax year, the tax years, those years, the tax year, 1940, 1941, those years, 1940, 1941, one-quarter, 252 U. S. 189, 101, the day, 1947, a century ago, 70, today, 3797, 3797, 1947

CARDINAL: 337, 313, 337, four, one-half, two, 1, 181, 2, 3, 4, 168, 979, 168, 979, 335, 883, 735, four, 1, 168, 979, 335, only about 1,500, one-half, four, one-half, four, 21,744, One-half, 30,000, four, two, 2, two, 26, 181, 182, 327, 3, 182, 4, 5, 181, 6, 22, 330, 9, 10, 8, 268, 327, 12, 13, 14, 327, 15, 16, 17, 18, 280, 1, 2, one-half, 3, 168, 979, 982, 168, 983, 47, 595, 4, 26, 181, 182, 5, 26, 6, 22(a)-1, 1, 159, 8, 120, 564, 9, 6, 699, 700, 10, 32, 436, 447, 66, 67, 12, 29, 459, 483, 259, 242, 346, 279, 29, 473, 155, 166, 154, 13, 14, 17, 15, 26, 16, 309, 17, 18, 182, 8, 268, 327, 182, 281, 111, 182, 2/1, 327, 327, 182, 2/2, 182, 2/1, 2, two, 1, 111, 29.3797(4, 2, 2/2, 164, 182, 166, 815, 9

PRODUCT: Respondent

ORDINAL: second, first, second, First, first, Second, Third, Third, first

PERSON: 337 U. S. 737 , 337 U. S. 739 , 337 U. S. 741 , 337 U. S. 745 -748, CHIEF JUSTICE, VINSON, v. Tower, Lusthaus v. Commissioner, Coon, Coon, v. Tower, Lusthaus v. Commissioner, Lucas, Helvering v. Clifford, v. Tower, Drennen, Cox v. Hickman, Allen v. Trust Co., Helvering v. Clifford, Lusthaus, Lucas, Earl, Helvering v. Clifford, Helvering v. Horst, Clifford-Horst, Helvering v. Clifford, Lusthaus, Horst, Lusthaus, BURTON, JUSTICE JACKSON, Gladys Culbertson, W. O. Culbertson, Reg, Art, Tinkoff, Bull, Bowen, Edgington, Div, Drennen, Meehan v. Valentine, Barker v. Kraft, Zuback, Bakmaz, Kennedy, Mullins, Tower, Coon, JUSTICE FRANKFURTER, v. Tower, Cox v. Hickman, Tower, Higgins, Smith, Reg, Lyeth v. Hoey, Fletcher, Hougland, Tuttle, B.J. 353

NORP: §, §, §, §, §, §, §, §, §, §

LOC: Southwest

MONEY: 65, 99,440, 49,720, 57,674, 5,930, 100, about $50,000

FAC: Hereford, the Tower, the Tower

PERCENT: 4 percent, 113 U. S. 51, 113 U. S. 51, 145 U. S. 611

WORK_OF_ART: Mertens, Law of Federal Income Taxation, "The King has no, the Tower

LANGUAGE: English