Legal Opinion
James M. Tunnell, Jr., and Mildred S. Tunnell v. United States
Court of Appeals for the Third Circuit
Decided October 8, 1958No. 12541PublishedCited by 40 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
The plaintiffs, husband and wife, commenced this action to recover alleged overpayment of their income taxes for the calendar year 1951, when they filed a joint return. Although the district court entered judgment in their favor, 148 F. Supp. 689, the plaintiffs' deem the amount inadequate and therefore prosecute this appeal.
The single issue presented is whether the entire proceeds from the sale by husband-plaintiff (hereinafter called the taxpayer) of his interest in a partnership of lawyers is subject to capital gains treatment, or a portion thereof, attributable to…
2Cases cited11 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Burnet v. HarmelSupreme Court of the United States · 1932
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
6 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Harry Rosen and Rose Rosen v. United StatesCourt of Appeals for the Third Circuit · 1961
- Simon Jaglom and Marie Jaglom v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Lester Wm. Roth and Gertrude F. Roth v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- United States v. HarrisonCourt of Appeals for the Fifth Circuit · 1962
- Roth v. CommissionerUnited States Tax Court · 1962
35 more not listed; retrieve them via the Exa API.