Legal Opinion
Eagleton v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided May 27, 1938No. 11057PublishedCited by 22 opinions
1Opinion of the Court
STONE, Circuit Judge.
This is a petition to review a redeter-mination of income taxes of petitioner for the calendar year 1932. The controversy involves the disallowance of two items claimed by petitioner as proper deductions from gross income in that year.
The first of these is a claimed deduction of $19,000 for payment of salary to James A. Waechter under the facts following. During the year 1932 Mr. Waechter was employed by petitioner at an annual salary of $24,000, payable $2,-000 per month. During that year petitioner issued and delivered to Waechter twenty-two checks totalling $24,000.…
2Cases cited8 opinions
- Brown v. HelveringSupreme Court of the United States · 1934
- United States v. MitchellSupreme Court of the United States · 1926
- Johnson—Brinkman Commission Co. v. Central BankSupreme Court of Missouri · 1893
- Groomer v. McMillanMissouri Court of Appeals · 1910
- Kansas City Life Ins. v. DavisCourt of Appeals for the Ninth Circuit · 1938
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Diamond v. CommissionerUnited States Tax Court · 1971
- Lashells' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
- Murl Clark v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Bryant v. CommissionerUnited States Tax Court · 1966
- Leicht v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1943
17 more not listed; retrieve them via the Exa API.