Legal Opinion
Arthur S. Barker and Alberta C. Barker v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 9, 1957No. 47, 48, Dockets 24095, 24096PublishedCited by 38 opinions
1Opinion of the Court
MEDINA, Circuit Judge.
The case involves deficiencies assessed against petitioners for the years 1946, 1947 and 1948, in the respective amounts of $2497.10, $3158.77 and $2009.84, all based upon the receipt of certain amounts in these years by Mrs. Alberta C. Barker. The husband, Arthur S. Barker, is interested only in the 1948 deficiency and this is solely because a joint return was filed by the husband and the wife for that year.
The question is whether certain payments made to Mrs. Barker pursuant to the terms of a written contract with Steers Sand and Gravel Corporation, dated December…
2Cases cited12 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Anderson v. HelveringSupreme Court of the United States · 1940
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Crowell Land and Mineral Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
7 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Nathaniel C. Wood and Gertrude L. Wood v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Stieberger v. HecklerDistrict Court, S.D. New York · 1985
- Dann v. CommissionerUnited States Tax Court · 1958
- Charles A. Linehan v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1961
- United States v. Raymond H. Witte and Lillian B. WitteCourt of Appeals for the Fifth Circuit · 1962
33 more not listed; retrieve them via the Exa API.