Legal Opinion
United States v. Robinson
Court of Appeals for the Fifth Circuit
Decided June 26, 1942No. 10131PublishedCited by 30 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
The suit was for refund of income taxes for the years 1934 and 1936. The claim was that gains from timber sales realized in 1934 and 1936 by plaintiff as a member of a partnership, were gains upon the sale of capital assets. The defense was that the gains in question were from “property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business” within the meaning of Section 117 (b).
Tried to the Judge on an agreed statement of facts and written exhibits, supplemented by the testimony of one witness for plaintiff, there were…
2Cases cited9 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Snell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Ehrman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939
4 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Louis Greenspon v. Commissioner of Internal Revenue, (Three Cases). Anna Greenspon v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Arthur W. Smith and Mrs. Arthur W. Smith v. Charles H. Dunn, Formerly Acting Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Fahs v. CrawfordCourt of Appeals for the Fifth Circuit · 1947
- Dunlap, Acting Collector of Internal Revenue v. Oldham Lumber CoCourt of Appeals for the Fifth Circuit · 1950
25 more not listed; retrieve them via the Exa API.