Legal Opinion
David W. Matthews and Christa Matthews, Ronald Davis and Marie Davis v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided July 3, 1990No. 89-1423PublishedCited by 55 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge SENTELLE.
SENTELLE, Circuit Judge:
David W. Matthews (“Matthews”) and Christa Matthews and Ronald Davis (“Davis”) and Marie Davis (collectively “appellants”) appeal from a decision of the United States Tax Court, Matthews v. Commissioner, 92 T.C. 351 (1989). Appellants raise several challenges to the decision of the Tax Court, which held that because it was paid to “employee[s] of the United States or ... agencpes] thereof,” income Matthews and Davis received from nonappropriated fund instrumentalities was not excludable under section 911(a) of the…
2Cases cited21 opinions
- United States v. SilkSupreme Court of the United States · 1947
- United States v. StewartSupreme Court of the United States · 1940
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Standard Oil Co. of Cal. v. JohnsonSupreme Court of the United States · 1942
- United States Trust Co. v. HelveringSupreme Court of the United States · 1939
16 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- Michael D. Weber Barbara L. Weber v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1995
- Weber v. CommissionerUnited States Tax Court · 1994
- BUNNEY v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- El v. CommissionerUnited States Tax Court · 2015
- MedChem, Inc. v. Comm'rUnited States Tax Court · 2001
50 more not listed; retrieve them via the Exa API.