Legal Opinion
Boatright v. United States
District Court, W.D. Missouri
Decided August 30, 1955No. 8978Published
1Opinion of the Court
RIDGE, District Judge.
So far as this United States District Court can be concerned with the issue joined in this action for refund of federal income taxes, it is a “horse that is easily curried.”
Three United States Court of Appeals, in different Circuits, considering facts indistinguishable, from those here involved, have unequivocally ruled that a lawyer-taxpayer receiving compensation for services rendered for a period of thirty-six months or more, in a taxable year when he may split such income with his wife for income tax purposes under Sections 51(b) and 12(d) of the Internal Revenue…
2Cases cited5 opinions
- Hofferbert v. Marshall Et UxCourt of Appeals for the Fourth Circuit · 1952
- Toolson v. New York Yankees, Inc.District Court, S.D. California · 1951
- George K. Ford and Helen L. Ford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Commissioner of Internal Revenue v. Ayres J. Stockly and Esther W. StocklyCourt of Appeals for the Third Circuit · 1955
- J. J. Newberry Co. v. Retail Clerks' Union Local 655District Court, E.D. Missouri · 1946