Case Name: Theodore KOPPELMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1953-04-10
Citations: 202 F.2d 955
Docket Number: No. 10733
Parties: Theodore KOPPELMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 202
Pages: 955–956

Head Matter:
Theodore KOPPELMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10733.
United States Court of Appeals Third Circuit.
Reargued March 6, 1953.
Decided April 10, 1953.
Monte Appel, Washington, D. C. (Blair, Korner, Doyle & Appel, Washington, D. C., on the brief), for petitioner.
Carolyn R. Just, Washington, D. C. (Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack, Washington, D. C., on the brief), for respondent.
Before McLAUGHLIN, KALODNER and STALEY, Circuit Judges.

Opinion:
PER CURIAM.
Rehearing was allowed because of petitioner's contention that the Tax Court in the case of Ford v. Commissioner, 18 T.C. 387, had in effect overruled its decision in this matter.
At the reargument it was admitted, as it should have been, that the opinion of the Supreme Court in Culbertson v. Commissioner, 337 U.S. 733, 69 S.Ct. 1210, 93 L.Ed. 1659, is still the controlling law. That opinion was specifically followed by the Tax Court both in Ford and in the issue at bar. It was properly applied by the Tax Court to the facts of this appeal. Those facts are readily distinguishable from the facts in the Ford case. The conclusion of the Tax Court that the agreement purporting to establish the partnership failed to satisfy the Culbertson test has sound support in the record considered as a whole.
We confirm our former decision. 199 F.2d 955.