Court Opinion

ID: 9443664
Source: CourtListenerOpinion
Date Created: 2023-08-03 19:26:56.548763+00
Date Added: 2024-06-11T17:29:33.837112
License: Public Domain

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.