Legal Opinion
Whitlow v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 16, 1936No. 10416PublishedCited by 42 opinions
1Opinion of the Court
STONE, Circuit Judge.
This is a petition to review a deficiency redetermination of the Board of Tax Appeals as to the income tax of R. H. Whit-low for the year 1927. The taxpayer having died, this petition is by the administrators of his estate.
The controversy concerns the taxable profits from a sale of the stocks, interests, and liabilities of the taxpayer in certain insurance companies made in 1927. Prior to the sale, the taxpayer, J. W. Walker, and J. E. Felker were, equal owners of the entire stock and interests in such companies. The sale was to Walker and Felker for a consideration of…
2Cases cited13 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Helvering v. RankinSupreme Court of the United States · 1935
- Brooks-Scanlon Corp. v. United StatesSupreme Court of the United States · 1924
- Lucas v. Kansas City Structural Steel Co.Supreme Court of the United States · 1930
8 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Falsone v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Oberwinder v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1945
- Rheinstrom v. ConnerCourt of Appeals for the Sixth Circuit · 1942
37 more not listed; retrieve them via the Exa API.