Legal Opinion
Lunsford v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided January 10, 1933No. 6070PublishedCited by 21 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
Tbe petitioner seeks to set aside a decision of tbe United States Board of Tax Appeals redetermining a deficiency in income taxes for the year 1923 assessed by the respondent upon the income of petitioner’s decedent, Abner Lunsford. The controversy relates to a payment of $50,000 made to Lunsford in the taxable year by the Pond Creek Coal Company. The petitioner maintains that the payment was a gift. The Commissioner treated it as taxable income.
The facts, sufficiently stated for our purpose, are as follows: On December 30, 1922, the Fordson Coal Company, a corporation…
2Cases cited10 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Noel v. ParrottCourt of Appeals for the Fourth Circuit · 1926
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Weagant v. BowersCourt of Appeals for the Second Circuit · 1932
5 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Willkie v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Andrews v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
- Botchford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Nachod & United States Signal Co. v. HelveringCourt of Appeals for the Sixth Circuit · 1934
16 more not listed; retrieve them via the Exa API.