Legal Opinion
Charles A. Linehan v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided December 15, 1961No. 5831PublishedCited by 31 opinions
1Opinion of the Court
WOODBURY, Chief Judge.
This petition to review a decision of the Tax Court of the United States presents a question of the proper tax treatment of amounts received under contracts permitting removal of sand and gravel from a taxpayer’s land. There is no real dispute over the facts, some of which are stlPulated-
The petitioners are husband and wife who filed joint income tax returns for the years involved, 1953, 1954 and 1955. The husband, Charles A. Linehan, to whom we shall refer hereinafter as petitioner or taxpayer, was a full time teacher for 44 years until he retired in 1957. At the times…
2Cases cited6 opinions
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Kirby Petroleum Co. v. CommissionerSupreme Court of the United States · 1946
- Crowell Land and Mineral Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- William Louis Albritton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Arthur S. Barker and Alberta C. Barker v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Nathaniel C. Wood and Gertrude L. Wood v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Earl Vest and Fay Vest, Petitioners-Appellees-Cross v. Commissioner of Internal Revenue, Respondent-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Walter R. Laudenslager and Marguerite Laudenslager v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- United States v. Raymond H. Witte and Lillian B. WitteCourt of Appeals for the Fifth Circuit · 1962
- Louis Rabiner and Lena Rabiner, Husband and Wife v. Ernest W. Bacon, Director of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
26 more not listed; retrieve them via the Exa API.