Legal Opinion
Branham v. United States
District Court, W.D. Kentucky
Decided December 14, 1955No. Civ. A. 2650PublishedCited by 11 opinions
1Opinion of the Court
SHELBOURNE, Chief Judge.
Findings of Fact and Conclusions of Law
This is an action to recover $58.27, together with interest which sum of $58.27 is income tax upon an amount equal to the salary of Franklin P. Branham paid by the Standard Oil Company (incorporated in Kentucky), which he would have earned in a period during 1949, when he was sick and unable to perform his services as an employee of Standard.
The sole question presented in this case is whether the amount paid to Bran-ham is éxempt from taxation as income within the meaning of Section 22(b) (5) of the Internal Revenue Code of 1939,…
2Cases cited6 opinions
- United States v. StewartSupreme Court of the United States · 1940
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- Commissioner of Internal Revenue v. TreganowanCourt of Appeals for the Second Circuit · 1950
- Epmeier v. United StatesCourt of Appeals for the Seventh Circuit · 1952
- Frederick Smith Enter. Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1948
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. Gordon P. Haynes and Essie M. HaynesCourt of Appeals for the Fifth Circuit · 1956
- Otto E. Kuhn and Edna R. Kuhn v. United StatesCourt of Appeals for the Third Circuit · 1958
- Anne G. Moholy, as Administratrix of the Estate of Philip F. Moholy, Deceased, and Anne Moholy v. United StatesCourt of Appeals for the Ninth Circuit · 1956
- Oliva v. CommissionerUnited States Tax Court · 1956
- Adams v. PittsDistrict Court, D. South Carolina · 1956
6 more not listed; retrieve them via the Exa API.