Legal Opinion
Slough v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 14, 1945No. 9854PublishedCited by 17 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
The United States Tax Court, three judges dissenting, held that the. petitioners, a father and daughter in law partnership, were not entitled to the benefits conferred by the section added to the Revenue Act of 1939 on June 29, 1939, namely, Chapter 247, Title II, Section 220(a), 53 Stat. 878, 26 U.S.C.A. Int.Rev.Code, 107, which provides : “Compensation for Services Rendered for a Period of Five Years or More. In the case of compensation (a) received, for personal services rendered by an individual in his individual capacity, or as a member of a partnership, and…
2Cases cited16 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Norwegian Nitrogen Products Co. v. United StatesSupreme Court of the United States · 1933
- Gould v. GouldSupreme Court of the United States · 1917
- Brewster v. GageSupreme Court of the United States · 1930
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
11 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Smart v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- General Electric Company v. Melvin J. Burton, District Director of Internal RevenueCourt of Appeals for the Sixth Circuit · 1967
- Wagner Quarries Company v. United StatesDistrict Court, N.D. Ohio · 1957
- Maurice J. Breen and Alyce J. Breen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Harold L. Ward and Estate of Virginia Palmer Ward, Deceased, Harold L. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1957
12 more not listed; retrieve them via the Exa API.