About: Batman v. Commissioner

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Batman v. Commissioner, 189 F.2d 107 (5th Cir. 1951), is a 1951 decision of the United States Court of Appeals for the Fifth Circuit in the area of partnership taxation. It concerned a bid by a Texas Panhandle farmer to convert his farm into a family partnership by transferring some of its assets to his teenaged son. A three-judge panel unanimously affirmed the decision of the United States Tax Court that disallowed this.

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rdfs:label	Batman v. Commissioner (en)
rdfs:comment	Batman v. Commissioner, 189 F.2d 107 (5th Cir. 1951), is a 1951 decision of the United States Court of Appeals for the Fifth Circuit in the area of partnership taxation. It concerned a bid by a Texas Panhandle farmer to convert his farm into a family partnership by transferring some of its assets to his teenaged son. A three-judge panel unanimously affirmed the decision of the United States Tax Court that disallowed this. (en)
foaf:depiction
dct:subject	United States Court of Appeals for the Fifth Circuit cases United States Tax Court cases Ochiltree County, Texas 1951 in United States case law United States taxation and revenue case law
Wikipage page ID	42240557 (xsd:integer)
Wikipage revision ID	1087903179 (xsd:integer)
Link from a Wikipage to another Wikipage	United States Court of Appeals for the Fifth Circuit cases United States Tax Court cases Minor (law) Memorandum opinion Partnership taxation in the United States Batman Perryton, Texas Robert Lee Russell United States Court of Appeals for the Fifth Circuit United States Department of the Treasury United States Supreme Court United States Tax Court Deus ex machina Internal Revenue Code James Gordon (comics) Joseph Chappell Hutcheson, Jr. Arm's length principle Ochiltree County, Texas Lucas v. Earl Federal Reporter Partnership Old Order German Baptist Brethren 1951 in United States case law United States taxation and revenue case law Wayne G. Borah DC Comics Eugene Black (Texas politician) The Emperor's New Clothes Tax deduction Media franchise Harper County, Kansas Tax return (United States) Texas Panhandle Income tax in the United States Internal Revenue Service Certiorari Semasiology Tax avoidance Ranching Oral agreement dbr:Commissioner_v._Culbertson
Link from a Wikipage to an external page	https://scholar.google.com/scholar_case%3Fcase=13949577101828579190 https://www.courtlistener.com/ca5/2awB/batman-v-commissioner-of-internal-revenue/ http://openjurist.org/189/f2d/107/batman-v-commissioner-of-internal-revenue https://openjurist.org/189/f2d/107
sameAs	Batman v. Commissioner Batman v. Commissioner Batman v. Commissioner Batman v. Commissioner
Subsequent	0001-08-07 (xsd:gMonthDay)
dbp:wikiPageUsesTemplate	dbt:Caselaw_source dbt:Convert dbt:Infobox_COA_case dbt:Quote dbt:Reflist dbt:Short_description dbt:Ussc
thumbnail	wiki-commons:Special:FilePath/Seal_of_the_United_States_Court_of_Appeals_for_the_Fifth_Circuit.svg?width=300
LawsApplied	Internal Revenue Code
Prior	Judgement for respondent, 9 TCM 210 (en)
case	17280.0 (second)
citations	17280.0 (second)
court	United States Court of Appeals for the Fifth Circuit
courtlistener	https://www.courtlistener.com/ca5/2awB/batman-v-commissioner-of-internal-revenue/
CourtSeal	Seal of the United States Court of Appeals for the Fifth Circuit.svg (en)
DecideDate	0001-05-22 (xsd:gMonthDay)
DecideYear	1951 (xsd:integer)
fullname	Ray L. Batman and Edith G. Batman v. Commissioner of Internal Revenue (en)
Holding	Partnership was not formed between petitioner and minor son since all activities that formed it were initiated by petitioner, not son, and record did not suggest any involvement by son in creating partnership, therefore farm income from both years in dispute is taxed as individual income. United States Tax Court affirmed. (en)
judges	Joseph Chappell Hutcheson, Jr., Wayne G. Borah and Robert Lee Russell (en)
Litigants	Batman v. Commissioner (en)
majority	Hutcheson (en)
has abstract	Batman v. Commissioner, 189 F.2d 107 (5th Cir. 1951), is a 1951 decision of the United States Court of Appeals for the Fifth Circuit in the area of partnership taxation. It concerned a bid by a Texas Panhandle farmer to convert his farm into a family partnership by transferring some of its assets to his teenaged son. A three-judge panel unanimously affirmed the decision of the United States Tax Court that disallowed this. The Tax Court judge had not found that any of the actions taken to convert the farm into a partnership between father and son were the result of a genuine desire by the young man to be his father's partner. Although he had been doing a fair share of the farm's work, it seemed his father had taken all the steps to make him a partner, against the advice of his banker. The sole reason for the action was found to be a desire by the petitioner to reduce his individual tax liability. Joseph Chappell Hutcheson, Jr., then the circuit's chief judge, wrote for the panel in affirming the Tax Court's holding, although he also left intact some of the refunds it had granted. In a later case, the Tax Court found that a family partnership was formed for some subsequent tax years. While it has not been cited in many later tax cases, its unintentionally humorous title, suggesting a lawsuit between Batman and Commissioner Gordon from the DC Comics franchise, has earned it some notoriety in legal circles. (en)
googlescholar	https://scholar.google.com/scholar_case%3Fcase=13949577101828579190
openjurist	http://openjurist.org/189/f2d/107/batman-v-commissioner-of-internal-revenue
prov:wasDerivedFrom	wikipedia-en:Batman_v._Commissioner?oldid=1087903179&ns=0
page length (characters) of wiki page	13789 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Batman_v._Commissioner
is Link from a Wikipage to another Wikipage of	Batman (surname)
is foaf:primaryTopic of	wikipedia-en:Batman_v._Commissioner

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