Legal Opinion
Nuckolls v. United States
Court of Appeals for the Tenth Circuit
Decided March 22, 1935No. 1160PublishedCited by 14 opinions
1Opinion of the Court
McDERMOTT, Circuit Judge.
Ezra Nuckolls, in his lifetime, owned 700 shares of stock of the Nuckolls Packing Company. Its March 1, 1913, value is stipulated to have been $33,600. On November 2, 1929, Nuckolls sold this stock for $105,-000; he received $15,000 in cash and .three notes of $30,000, each secured by 200 shares of the stock so sold, due in six, twelve and eighteen months respectively. • The notes were worth their face on December 28,1929. For many years, Nuckolls had filed income tax returns on the basis of cash receipts and disbursements.
Nuckolls died on December 28, 1929. His…
2Cases cited11 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Heiner v. DonnanSupreme Court of the United States · 1932
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Hoeper v. Tax Comm'n of Wis.Supreme Court of the United States · 1931
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Lawler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Smith v. CommissionerUnited States Tax Court · 1971
- First Nat. Bank of Greeley, Colo. v. United StatesCourt of Appeals for the Tenth Circuit · 1936
- United States v. CalveyCourt of Appeals for the Third Circuit · 1940
- County of Sacramento v. City of SacramentoCalifornia Court of Appeal · 1946
9 more not listed; retrieve them via the Exa API.