Legal Opinion
Stewart v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 8, 1938No. 8690PublishedCited by 28 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
This review involves income taxes for the calendar year 1930, proposed against the petitioner under the provisions of the Revenue Act of 1928, c. 852, 45 Stat. 791. The decision of the Board of Tax Appeals is reported in 35 B.T.A. 406. The petition for review was duly filed, pursuant to applicable statutory provisions. It assigns error in the disallowance of claimed deductions from gross income.
Petitioner is a resident of Houston, Texas. In 1922, upon the death of her first husband, she acquired a substantial estate consisting of real and personal property. In 1925 she…
2Cases cited6 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Hopkins v. BaconSupreme Court of the United States · 1930
- Rippy v. RippyCourt of Appeals of Texas · 1932
- Turbeville v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Stewart v. CommissionerUnited States Board of Tax Appeals · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Sanders v. CommissionerUnited States Tax Court · 1954
- Sanders v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
- Wallace v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1944
- Johnson v. CommissionerUnited States Tax Court · 1979
- McFaddin v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1945
23 more not listed; retrieve them via the Exa API.