Legal Opinion
Doyle v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided March 4, 1940No. 208PublishedCited by 19 opinions
1Opinion of the Court
PATTERSON, Circuit Judge.
The petitioners, husband and wife, filed joint income tax return for 1934. They filed their returns on a cash basis. The Commissioner determined that an alleged profit of $60,000 should have been included as income in that year, and gave notice of a deficiency in tax. The Board of Tax Appeals sustained the Commissioner.
The alleged profit came from a contract to sell a house. The petitioners in 1903 purchased a house in New York City for $17,000, with title taken in the name of the wife. The value on March 1, 1913 was claimed by the petitioners to be $90,000. This was…
2Cases cited7 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Lawrence v. . MillerNew York Court of Appeals · 1881
- Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936
- Bedell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Virginia Iron Coal & Coke Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Hope v. CommissionerUnited States Tax Court · 1971
- Lowe v. CommissionerUnited States Tax Court · 1965
- United States v. EversmanCourt of Appeals for the Sixth Circuit · 1943
- Boatman v. CommissionerUnited States Tax Court · 1959
- Consolidated Edison Company of New York, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1960
14 more not listed; retrieve them via the Exa API.