Theodore Koppelman, Petitioner v. Commissioner of Internal Revenue, Respondent, 199 F.2d 955 (3d Cir. 1952)

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US Court of Appeals for the Third Circuit - 199 F.2d 955 (3d Cir. 1952) Argued November 17, 1952
Decided December 1, 1952

On Petition for Review of the Decision of the Tax Court of the United States.

Monte Appel, Washington, D. C. (Blair, Körner, Doyle & Appel, Washington, D. C., on the brief), for appellant.

Joseph Goetten, Washington, D. C. (Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack, Carolyn R. Just, Sp. Assts. to Atty. Gen., on the brief), for appellee.

Before McLAUGHLIN, KALODNER and STALEY, Circuit Judges.


In this family partnership case, the Tax Court rightly recognized that, as far as its validity for income tax purposes was concerned, it was governed by the rule of Commissioner v. Culbertson, 337 U.S. 733, 69 S. Ct. 1210, 93 L. Ed. 1659. So tested the Court found that the agreement in which the trustees of the trust or trusts created by the petitioner were named as a partner was not made in good faith and with a business purpose with intent to carry on an enterprise in partnership with the trust or trusts. There is ample evidence in the record considered as a whole to justify that finding.

The decision of the Tax Court will be affirmed.