Legal Opinion
Devlin v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 16, 1936No. 7935PublishedCited by 7 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
Petitioners Robert T. Devlin and William H. Devlin are partners engaged in the practice of law in Sacramento, Cal., under the firm name of Devlin & Devlin. Mary E. Devlin is the wife of Robert T. Devlin and Anna C. Devlin is the wife of William H. Devlin. Devlin & Devlin acted as attorneys for certain reclamation districts (Nos. 1500, 551, 150, 108, and Knights Landing Ridge Drainage District), all of the state of California. Petitioners claim that all compensation received by them as such attorneys was exempt from federal income tax because of the governmental character…
2Cases cited16 opinions
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Gray v. Reclamation District No. 1500California Supreme Court · 1917
- Reclamation District No. 1500 v. Superior CourtCalifornia Supreme Court · 1916
- Wurts v. HoaglandSupreme Court of the United States · 1885
- Lucas v. ReedSupreme Court of the United States · 1930
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Lohman v. CommissionerCourt of Appeals for the Eighth Circuit · 1943
- Rogan v. DelaneyCourt of Appeals for the Ninth Circuit · 1940
- Crocker First Nat. Bank of San Francisco v. United StatesCourt of Appeals for the First Circuit · 1950
- Carter v. CommissionerUnited States Tax Court · 1951
- Commissioner v. LambCourt of Appeals for the Ninth Circuit · 1936
2 more not listed; retrieve them via the Exa API.