Legal Opinion
Jones v. Grinnell
Court of Appeals for the Tenth Circuit
Decided February 16, 1950No. 3900PublishedCited by 20 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
The question is whether for purposes of liability for income tax the sale of certain property was that of a corporation or of individuals who were its stockholders.
Section 22(a) of the Internal Revenue Code, 26 U.S.C.A. § 22(a), defines gross income to include among other things gains, profits, and income derived from sales or dealings in property. Section 311, 26 U.S. C.A. § 311, provides in substance that a transferee of property of a taxpayer shall be liable for the tax imposed upon the taxpayer. Section 29.22(a)-18 of Treasury Regulation III, provides that if a…
2Cases cited10 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. TowerSupreme Court of the United States · 1946
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
5 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Wilson Athletic Goods Mfg. Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1955
- Granite Trust Company v. United StatesCourt of Appeals for the First Circuit · 1956
- Herbert v. RiddellDistrict Court, S.D. California · 1952
15 more not listed; retrieve them via the Exa API.