Legal Opinion
Gates v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided October 22, 1952No. 4447PublishedCited by 36 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
This is a petition to review a decision of the Tax Court. It involves a deficiency in income taxes for the year 1944.
The question presented is whether Gates, the taxpayer, was entitled to report his income for the year 1944 on a community property basis. That question depends upon whether he was domiciled in Louisiana during the taxable year.
The Gates Rubber 'Company, located in Denver, Colorado, is largely owned by the taxpayer’s family. The company was founded in 1911 by Charles C. Gates, who is president of the company and father of the taxpayer. Dividends from shares…
2Cases cited23 opinions
- Mitchell v. United StatesSupreme Court of the United States · 1875
- Gilbert v. DavidSupreme Court of the United States · 1915
- Morris v. GilmerSupreme Court of the United States · 1889
- Sun Printing and Publishing Assn. v. EdwardsSupreme Court of the United States · 1904
- Reynolds v. Lloyd Cotton MillsSupreme Court of North Carolina · 1919
18 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Aguayo v. AMCO InsuranceDistrict Court, D. New Mexico · 2014
- De La Rosa v. Reliable, Inc.District Court, D. New Mexico · 2015
- Medicare & Medicaid Guide P 45,581 Bethesda Lutheran Homes and Services, Inc. v. Joseph LeeanCourt of Appeals for the Seventh Circuit · 1997
- SFF-TIR, LLC v. StephensonDistrict Court, N.D. Oklahoma · 2017
- State Ex Rel. King v. WalshSupreme Court of Missouri · 1972
31 more not listed; retrieve them via the Exa API.