Legal Opinion
Cohen v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided April 12, 1935No. 6665-6668PublishedCited by 23 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
These cases arise out of separate petitions to review four separate orders of the Board of Tax Appeals sustaining deficiency assessments against the petitioners. 28 B. T. A. 190. The proceedings were consolidated and heard as one before the Board. The petitioners sought a redetermination of deficiencies in income tax found by the Commissioner for 1928.
The sole question is whether the amounts upon which these deficiencies are calculated constituted income in 1928. The controversy arises as follows:
Petitioners, who were shareholders in and employed by The Dan Cohen Company,…
2Cases cited5 opinions
- Mason v. RoutzahnSupreme Court of the United States · 1927
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Christopher v. BurnetDistrict Court, District of Columbia · 1931
- Chattanooga Sav. Bank v. BrewerCourt of Appeals for the Sixth Circuit · 1927
- United States v. PhillipsCourt of Appeals for the Third Circuit · 1928
3Cited by23 opinions
- Wiese v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Allen v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Commissioner of Internal Revenue v. ScatenaCourt of Appeals for the Ninth Circuit · 1936
- Rita G. Shephard, Guardian of Susan Shephard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
- Hudson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1938
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