Legal Opinion
Hash v. COMMISSIONER OF INTERNAL REVENUE
Court of Appeals for the Fourth Circuit
Decided December 31, 1945No. 5411, 5412PublishedCited by 27 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
These companion cases present a single question. Does the record here justify us in affirming a decision of the Tax Court of the United States that the rights retained by the taxpayers in the property transferred under partnership and trust agreements, were so many, so material and so substantial as to render taxpayers liable (as to the tax years in question) for taxes on the income from this property under the provisions of Section 22(a) of the Internal Revenué Code, 26 U.S.C.A. Int.Rev.Code, § 22(a) ? We think it does.
Taxpayers, Rose Mary Hash and G. Lester Hash…
2Cases cited18 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Higgins v. SmithSupreme Court of the United States · 1940
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Helvering v. Midland Mutual Life InsuranceSupreme Court of the United States · 1937
13 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Gouldman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1948
- Feldman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Eisenberg v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Third Circuit · 1947
- Rullan v. BuscagliaCourt of Appeals for the First Circuit · 1948
22 more not listed; retrieve them via the Exa API.