Legal Opinion
United States v. Eben H. Carruthers and Nancy Carruthers
Court of Appeals for the Ninth Circuit
Decided February 4, 1955No. 13932_1PublishedCited by 62 opinions
1Opinion of the Court
BONE, Circuit Judge.
This is an action for the recovery of individual income taxes collected from appellees by a former Collector of Internal Revenue of the United States for the District of Oregon for the calendar year 1950.
On February 9, 1951, the appellees filed a joint income tax return for the year 1950 reporting a total net income of $36,927.44 and a tax liability of $10,-581.98, which was duly paid. In this return the appellees included as ordinary gross income the total amount of $38,-976.75, received from the E. H. Car-ruthers Company in accordance with a. contract executed on May 27,…
2Cases cited6 opinions
- Waterman v. MacKenzieSupreme Court of the United States · 1891
- Commissioner of Internal Revenue v. HopkinsonCourt of Appeals for the Second Circuit · 1942
- Allen, Collector of Internal Revenue v. WernerCourt of Appeals for the Fifth Circuit · 1951
- Kavanagh, Collector of Internal Revenue v. EvansCourt of Appeals for the Sixth Circuit · 1951
- Broderick, Collector of Internal Revenue v. NealeCourt of Appeals for the Tenth Circuit · 1953
1 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Bell Intercontinental Corporation v. The United StatesUnited States Court of Claims · 1967
- E. I. Du Pont De Nemours and Company v. United StatesCourt of Appeals for the Third Circuit · 1970
- Marco v. CommissionerUnited States Tax Court · 1955
- Coplan v. Comm'rUnited States Tax Court · 1957
- Thomas L. Fawick and Marie Fawick v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1971
57 more not listed; retrieve them via the Exa API.