Legal Opinion
Ream v. Bowers
Court of Appeals for the Second Circuit
Decided November 21, 1927No. 47PublishedCited by 8 opinions
1Opinion of the Court
AUGUSTUS N. HAND,
Circuit Judge (after stating the facts as above). Under the Revenue Acts of 1913, 1916, and 1917 (40 Stat. 300) it was provided that there should be levied upon the net income received by each person a specified tax. Income was defined as including:
“Gains, profits, and income derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid, or from professions,, vocations, businesses, trade commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal…
2Cases cited19 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. MerriamSupreme Court of the United States · 1923
- Wolfe v. . HowesNew York Court of Appeals · 1859
- Hayward v. PlantSupreme Court of Connecticut · 1923
- Fenton v. ClarkSupreme Court of Vermont · 1839
14 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Grant v. RoseDistrict Court, N.D. Georgia · 1928
- Bogardus v. HelveringCourt of Appeals for the Second Circuit · 1937
- Bank of New York v. HelveringCourt of Appeals for the Second Circuit · 1943
- Rose v. GrantCourt of Appeals for the Fifth Circuit · 1930
- Warner v. CommissionerCourt of Appeals for the Second Circuit · 1933
3 more not listed; retrieve them via the Exa API.