Legal Opinion
Bennett v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided January 17, 1944No. 12605PublishedCited by 31 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
This is a petition to review a decision of the Tax Court of the United States redetermining the tax liability of petitioners for the taxable years of 1936 and 1937. The taxpayers are husband and wife. They filed joint income tax returns for the taxable years. Their books were kept and their returns were filed on the cash receipts and disbursements basis.
Bennett is a lawyer and business man. His wife owns a considerable estate invested largely in securities. During 1936 and 1937 he maintained an office in the Telephone building in Saint Louis, Missouri, in space subrented…
2Cases cited20 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Helvering v. GowranSupreme Court of the United States · 1937
- Burnet v. HoustonSupreme Court of the United States · 1931
- Helvering v. RankinSupreme Court of the United States · 1935
15 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- James O. Druker and Joan S. Druker, Petitioners-Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Respondent-Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1982
- Hotel Kingkade v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
26 more not listed; retrieve them via the Exa API.