Legal Opinion
Thomas v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 5, 1938No. 75PublishedCited by 9 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The Board of Tax Appeals determined a deficiency in the income tax of the peti- • tioner Elisabeth R. Thomas for the year 1930 amounting to $21,183.54, the correctness of which is disputed by her on the present appeal.
The taxpayer married Edward R. Thomas on November 5, 1912, and their, son and only child was born on October 2, 1913. On May 8, 1924, the couple having already separated, entered into a con- • tract for the settlement of property rights; and claims arising out of the marital reía- - tion. This was followed by a decree of divorce rendered on June…
2Cases cited9 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Lewellyn v. Electric Reduction Co.Supreme Court of the United States · 1927
- Wadsworth Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Commissioner of Internal Revenue v. Mildred Irene SiegelCourt of Appeals for the Ninth Circuit · 1957
- Adriance v. HigginsDistrict Court, S.D. New York · 1939
- Daggett v. CommissionerCourt of Appeals for the Ninth Circuit · 1942
- Procter v. CommissionerUnited States Tax Court · 1952
- Imeson v. CommissionerUnited States Tax Court · 1969
4 more not listed; retrieve them via the Exa API.