Legal Opinion
Hofferbert, Collector of Internal Revenue v. Briggs
Court of Appeals for the Fourth Circuit
Decided December 21, 1949No. 5987PublishedCited by 30 opinions
1Opinion of the Court
PARKER, Chief Judge.
This is an appeal by the Collector of Internal Revenue for the District of Maryland from an adverse judgment in favor of a taxpayer in a suit to recover overpayments of income tax. The taxpayer is Southwick W. Briggs, and the suit relates to his income taxes for the years 1943, 1944 and 1945. His contention is that he reported as income for those years moneys received by him which should have been reported as long term capital gains' under 26 U.S.C.A § 117, and that this resulted in an aggregate overpayment of taxes in the sum of $39,155.66 which he is entitled to recover.…
2Cases cited9 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- Myers v. Comm'rUnited States Tax Court · 1946
- Commissioner of Internal Revenue v. CarterCourt of Appeals for the Second Circuit · 1948
- Commissioner of Internal Revenue v. HopkinsonCourt of Appeals for the Second Circuit · 1942
- Commissioner of Internal Revenue v. Celanese Corp.Court of Appeals for the D.C. Circuit · 1944
4 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Orla E. Watson and Edith Watson v. United StatesCourt of Appeals for the Tenth Circuit · 1955
- Burton L. Spellman and Roslyn Spellman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1988
- Coplan v. Comm'rUnited States Tax Court · 1957
- Lámar v. GrangerDistrict Court, W.D. Pennsylvania · 1951
- Commissioner of Internal Revenue v. Charles H. Remer and Dorothy A. RemerCourt of Appeals for the Eighth Circuit · 1958
25 more not listed; retrieve them via the Exa API.