Legal Opinion
Hall v. Burnet
Court of Appeals for the D.C. Circuit
Decided November 16, 1931No. Nos. 5173, 5174PublishedCited by 19 opinions
1Opinion of the Court
HITZ, Associate Justice.. The appeals in these cases are from final orders of the Board of Tax Appeals entered September 30,1929, finding deficiencies in income taxes for the years 1921 to 1924, inclusive.
They come to this court by petition for review, filed January 22, 1930, under the Revenue Act of 1926, chapter 27, sections 1001, 1002, and 1003 (26 USCA §§ 1224-1226).
The sole question involved is the taxability as income to an insurance agent of payments made to his wife by his company pursuant to an assignment to her of an interest in his contract for commissions on renewals.
By contract…
2Cases cited2 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Woods v. LewellynCourt of Appeals for the Third Circuit · 1918
3Cited by19 opinions
- Bell's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1943
- Rossmoore v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Nelson v. FergusonCourt of Appeals for the Third Circuit · 1932
- Van Meter v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1932
- Sunnen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1947
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