Legal Opinion
Francis E. Gartrell and Mabel L. Gartrell v. United States
Court of Appeals for the Sixth Circuit
Decided April 2, 1980No. 78-1058PublishedCited by 23 opinions
1Opinion of the Court
HARRY PHILLIPS, Senior Circuit Judge.
This appeal involves the question of whether income received by the plaintiffs-appellees (the taxpayers) from sale of real estate in 1973 was taxable as a long-term capital gain or as ordinary income. The taxpayers reported the income as a long-term capital gain. The Internal Revenue Service determined that the gains should have been reported as ordinary income. The taxpayers filed a claim for refund and brought this action for recovery of taxes paid, plus interest.
District Judge Frank W. Wilson, sitting without a jury, made findings of fact to the effect…
2Cases cited24 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. CliffordSupreme Court of the United States · 1940
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
19 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- United States of America, Cross-Appellant v. Carla Jabara and John T. McClain Cross-AppelleesCourt of Appeals for the Sixth Circuit · 1981
- Buono v. CommissionerUnited States Tax Court · 1980
- Louisville and Nashville Railroad Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1981
- Guardian Indus. Corp. v. CommissionerUnited States Tax Court · 1991
- The Union Central Life Insurance Company, Cross-Appellant v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1983
18 more not listed; retrieve them via the Exa API.