Legal Opinion
Lazarus v. United States
United States Court of Claims
Decided July 12, 1956No. 461-54PublishedCited by 7 opinions
1Opinion of the Court
MADDEN, Judge.
The plaintiffs, husband and wife, live in California. The income involved in this suit for the refund of taxes was community income. On or before March 15, 1950, they filed their Federal income tax return for the year 1949. It showed gross income as follows:
Salary from M & S Theater Corporation ............ $10,400.00
Expense allowance from M & S Theater Corporation ... 2,600.00
Half of capital gains amounting to $28,988.02 ........ 14,494.01
Total ................ $27,494.01
The return showed deductions of $25,-638.58 leaving an adjusted gross income of $1,855.33, and no tax due.
On…
2Cases cited7 opinions
- Uptegrove Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Deakman-Wells Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- George Slaff v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- William E. Davis, Former Collector of Internal Revenue for the District of Alabama v. C. B. Hightower, Jr.Court of Appeals for the Fifth Circuit · 1956
- Landau v. CommissionerUnited States Tax Court · 1953
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- University Country Club, Inc. v. CommissionerUnited States Tax Court · 1975
- Estate of Whitlock v. CommissionerUnited States Tax Court · 1972
- Grapevine Imports, Ltd. v. United StatesUnited States Court of Federal Claims · 2006
- Robert Azevedo, Irene Kershaw, and Paul Kershaw, J. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
2 more not listed; retrieve them via the Exa API.