Legal Opinion
Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided March 8, 1954No. 4708_1PublishedCited by 144 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
These are petitions to review decisions of the Tax Court. In their tax returns for the year 1946, the trustees of the Clarence Clark Hamlin Trust, and T. E. Nowels and wife Bertie M. Nowels, treated all of the revenue which they received from R. C. Hoiles and his associates as revenue derived from the sale of capital assets. The Commissioner of Internal Revenue disagreed with that treatment of such revenue and resulting deficiencies were imposed. On redeter-mination, the Tax Court found and determined among other things that of each $200 received from Hoiles and his…
2Cases cited14 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Higgins v. SmithSupreme Court of the United States · 1940
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Helvering v. SalvageSupreme Court of the United States · 1936
- Michaels v. CommissionerUnited States Tax Court · 1949
9 more not listed; retrieve them via the Exa API.
3Cited by144 opinions
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Danielson v. CommissionerUnited States Tax Court · 1965
- Ullman v. CommissionerCourt of Appeals for the Second Circuit · 1959
- Schulz v. CommissionerCourt of Appeals for the Ninth Circuit · 1961
- Schmitz v. CommissionerUnited States Tax Court · 1968
139 more not listed; retrieve them via the Exa API.