Legal Opinion
Kuldell v. Commissioner
Court of Appeals for the Fifth Circuit
Decided March 20, 1934No. 6837PublishedCited by 9 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
Petitioner returned as income received by the estate only one half of the dividends on its stoek which Hughes Tool Company declared and credited to him as administrator in 1924 and 1925. He advances three reasons for not having returned the other half as income: (1) That the dividends, though credited, were not then nor were they ever in fact actually received by the estate. That he never appropriated them, and they were canceled in 1926 as erroneously made. (2) That, if the dividends in question a,re in law to be considered as having been actually re-*740eeived by tbe…
2Cases cited6 opinions
- Lederer v. StocktonSupreme Court of the United States · 1922
- Bowers v. SlocumCourt of Appeals for the Second Circuit · 1927
- Brooks v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
- Commissioner of Internal Revenue v. BinghamCourt of Appeals for the Sixth Circuit · 1929
- Kuldell v. CommissionerUnited States Board of Tax Appeals · 1932
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Barbour v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1937
- Jones v. WhittingtonCourt of Appeals for the Tenth Circuit · 1952
- Petersen v. CommissionerUnited States Tax Court · 1961
- Grimm v. CommissionerUnited States Tax Court · 1987
- Brad Love Sneed v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Estate of J. T. Sneed, Jr., Deceased, Elizabeth Sneed Pool and L. J. Haile, ExecutorsCourt of Appeals for the Fifth Circuit · 1955
4 more not listed; retrieve them via the Exa API.