Legal Opinion
Lindstrom v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 18, 1945No. 10862PublishedCited by 18 opinions
1Opinion of the Court
BONE, Circuit Judge.
Income tax deficiencies for 1940 were assessed against Ralph G. Lindstrom and Katherine Lindstrom, his wife. The question before us is whether the Commissioner of Internal Revenue erred in refusing to allow taxpayers the benefit of Section 107, of the Internal Revenue Code, as added by Revenue Act 1939, § 220, 26 U.S.C.A. Int. Rev.Code, § 107 note, in respect of their distributive share of a fee received in 1940 as compensation for services rendered in part by Ralph G. Lindstrom, as a member of a law partnership formed in 1936, and in part by the other member of the…
2Cases cited7 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Helvering v. HammelSupreme Court of the United States · 1941
- White v. United StatesSupreme Court of the United States · 1938
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Sloane v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Adams v. MortonCourt of Appeals for the Ninth Circuit · 1978
- United States v. RobertsonCourt of Appeals for the Tenth Circuit · 1951
- Hofferbert v. Marshall Et UxCourt of Appeals for the Fourth Circuit · 1952
- Maurice J. Breen and Alyce J. Breen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
13 more not listed; retrieve them via the Exa API.