Legal Opinion
McEuen v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 10, 1952No. 13684_1PublishedCited by 7 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
The ultimate effect taxwise of the decision in this case will be to determine whether or not petitioner received in 1943, 80 percent of the aggregate income received from his invention in the three critical tax years, and, therefore, is entitled to be taxed on his 1943 income under the provisions of Sec. 107(b), I.R.C., 26 U.S.C.A. § 107(b). 1 The primary, the determinative question, however, presented for decision in the Tax Court and here is whether a payment of $10,000 made to the taxpayer by check dated Dec. 30, 1943, deposited by taxpayer in 1944, and returned by…
2Cases cited11 opinions
- Avery v. CommissionerSupreme Court of the United States · 1934
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- AD Saenger, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Weil v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Lavery v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1946
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Cleo Beatrice Baxter and Albert N. Baxter v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- Commissioner of Internal Revenue v. Maurice FoxCourt of Appeals for the Third Circuit · 1954
- Millsaps v. CommissionerUnited States Tax Court · 1973
2 more not listed; retrieve them via the Exa API.