Legal Opinion
Coffey v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 7, 1944No. 10804PublishedCited by 30 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
This is a petition for review of a decision of the Tax Court, entered pursuant to an opinion reported in T.C. 579. It involves petitioner’s income tax for 1938, and presents three questions: (1) Whether petitioner was taxable upon dividends received on shares of stock that he had endorsed as gifts to his children in previous years; (2) whether he was entitled to deduct sums paid to his children in 1938 as interest for the use of dividends paid to him in 1937 upon the shares so endorsed; and (3) whether the cost of operating a small citrus grove located on the same…
2Cases cited10 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Corliss v. BowersSupreme Court of the United States · 1930
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Allen-West Commission Co. v. GrumblesCourt of Appeals for the Eighth Circuit · 1904
- Weil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
5 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Henry P. White and Estate of Nancy A. White, Deceased, T. Leo Sullivan, Administrator, C.T.A. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Martin Mayrath and Rose Mayrath v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Abraham Teitelbaum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
25 more not listed; retrieve them via the Exa API.