Legal Opinion
Jones v. United States
District Court, D. Colorado
Decided March 19, 1951No. Civ. 2775PublishedCited by 11 opinions
1Opinion of the Court
WALLACE, District Judge.
Andy Jones and his wife, Mary K. Jones, bring this action to recover income taxes for the calendar years 1944, 1945, and 1946 in the amounts of $1,476.22 and $1,417.23, respectively.
By virtue of stipulations agreed to by the parties, the single issue to be determined is the tax results of a division of property rights incident to a partnership dissolution agreement between Andy Jones and Durwood Jones.
In July, 1942, Andy Jones and Durwood Jones formed a partnership in Clovis, New Mexico. Among other assets the partners owned two public utility franchises, issued by the…
2Cases cited18 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Harrison v. SchaffnerSupreme Court of the United States · 1941
13 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- The Union Insurance Society of Canton, Ltd. v. William Gluckin & Co., Inc.Court of Appeals for the Second Circuit · 1965
- Vern H. Moberg and Reta N. Moberg v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Lacy v. CommissionerUnited States Tax Court · 1963
- United States v. JonesCourt of Appeals for the Tenth Circuit · 1952
- Vern H. Moberg and Reta N. Moberg v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
6 more not listed; retrieve them via the Exa API.