Legal Opinion
Harrison v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided May 5, 1941No. 7436PublishedCited by 5 opinions
1Opinion of the Court
KERNER, Circuit Judge.
Petitioner asks us to review an order of the Board of Tax Appeals sustaining a deficiency determination of the Commissioner of Internal Revenue on the ground that she had not included $21,041.41 in her gross income for the calendar year 1931. The question presented is whether the $21,041.41 that she received from the estate of a decedent constituted taxable income under the Revenue Act of 1928, § 22(a), (b) (3), 45 Stat. 791, 797, 26 U.S.C.A. Int.Rev.Acts, page 354.
Petitioner and John H. Harrison, both resident in the State of Illinois, were married on June 28, 1928.…
2Cases cited12 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Irwin v. GavitSupreme Court of the United States · 1925
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Burnet v. WhitehouseSupreme Court of the United States · 1931
- In Re the Accounting of the United States Trust Co.New York Court of Appeals · 1925
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Commissioner of Internal Revenue v. Mildred Irene SiegelCourt of Appeals for the Ninth Circuit · 1957
- Foster’s Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- Getty v. CommissionerUnited States Tax Court · 1988
- Bertha Lemle v. United StatesCourt of Appeals for the Second Circuit · 1978
- Getty v. CommissionerUnited States Tax Court · 1988