Legal Opinion
Chaplin v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 24, 1943No. 10245PublishedCited by 8 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
Charles Chaplin and the Commissioner of Internal Revenue each present a petition for review of the determination of Chaplin’s income tax liability for the calendar year 1935 by the Board of Tax Appeals, now named Tax Court of the United States, and hereinafter called the Tax Court.
The Tax Court decided that certain shares of stock in United Artists Corporation, a Delaware corporation, hereinafter called United, of which the stock certificates were delivered to Chaplin in 1935, were acquired by him in 1935 as consideration for his performance of his agreements of a…
2Cases cited6 opinions
- Department of Water and Power v. AndersonCourt of Appeals for the Ninth Circuit · 1938
- Olson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1933
- Olson v. CommissionerUnited States Board of Tax Appeals · 1931
- Barde Steel Products Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Silberblatt v. CommissionerUnited States Board of Tax Appeals · 1933
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. FletcherCourt of Appeals for the Seventh Circuit · 2009
- Miami Nat'l Bank v. CommissionerUnited States Tax Court · 1977
- Hartman v. United StatesCourt of Appeals for the Federal Circuit · 2012
- United States v. FortCourt of Appeals for the Eleventh Circuit · 2011
- Hartman v. United StatesUnited States Court of Federal Claims · 2011
3 more not listed; retrieve them via the Exa API.