Legal Opinion
Harden v. Commissioner
Court of Appeals for the Tenth Circuit
Decided May 17, 1955No. Nos. 4942, 4943, 4944, 4973PublishedCited by 24 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
These four cases relate to a portion of the income tax of John J. Harden, hereinafter referred to as “taxpayer”, for the years 1947 and 1948. They present identical questions and will be considered together. Cases Number 4942, 4943 and 4944 are here on petitions to review decisions of the Tax Court, and Number 4973 is an appeal from the District Court for the Western District of Oklahoma. Frances Hale Harden, former wife of the taxpayer, and his present wife, Helen L. Harden, are involved only because of their marital relationship to him. A portion of the taxpayer’s…
2Cases cited18 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Brown v. HelveringSupreme Court of the United States · 1934
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Helvering v. Morgan's, Inc.Supreme Court of the United States · 1934
13 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Prabel v. CommissionerUnited States Tax Court · 1988
- Bay State Gas Co. v. CommissionerUnited States Tax Court · 1980
- All-Steel Equipment, Inc. v. CommissionerUnited States Tax Court · 1970
- Thompson-King-Tate, Inc., a Kentucky Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- Bank One Corp. v. Comm'rUnited States Tax Court · 2003
19 more not listed; retrieve them via the Exa API.