Legal Opinion
Weagant v. Bowers
Court of Appeals for the Second Circuit
Decided April 11, 1932No. 277PublishedCited by 32 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The plaintiff sued to recover sums paid by him as additional ineome taxes for the years 1917 and 1919 in the amounts of $6,042.77 and $3,072.09, respectively. The additional assessments resulted from the inclusion by the Commissioner of Internal Revenue in the taxpayer’s gross ineome, of $33,333.33 received by him in the former year, and $16,-666.66 in the latter year, from Ma.rconi Wireless Company of America, by whom he was employed. The taxpayer contends that these payments were gifts; the defendant that they were taxable ineome within the meaning of the Revenue Acts of…
2Cases cited14 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
9 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Samara v. United StatesCourt of Appeals for the Second Circuit · 1942
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Scovill Manufacturing Company v. John J. Fitzpatrick, Collector of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1954
- Flood v. United StatesCourt of Appeals for the First Circuit · 1943
27 more not listed; retrieve them via the Exa API.