Legal Opinion
Nelson v. Ferguson
Court of Appeals for the Third Circuit
Decided February 2, 1932No. 4628PublishedCited by 29 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
Earl and his wife agreed that any property which either of them had or might thereafter acquire “by earnings (including salaries, fees, etc.) * * * ” should be received, held and owned by them as joint tenants. Pursuant thereto Earl for many years and in the tax years in question divided his salary and fees between himself and his wife and returned his half as taxable income. The Commissioner of Internal Revenue, acting under the provision of the Revenue Act of 1918 (section 213 (a), 40 Stat. 1065), which taxed the income of every individual, including “income derived…
2Cases cited15 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Corliss v. BowersSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- Dowagiac Manufacturing Co. v. Minnesota Moline Plow Co.Supreme Court of the United States · 1915
- McCormick Harvesting MacHine Co. v. AultmanSupreme Court of the United States · 1898
10 more not listed; retrieve them via the Exa API.
3Cited by29 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
- Commissioner of Internal Revenue v. Franklin A. ReeceCourt of Appeals for the First Circuit · 1956
- Van Meter v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1932
- Commissioner of Internal Revenue v. BlairCourt of Appeals for the Seventh Circuit · 1936
24 more not listed; retrieve them via the Exa API.