Legal Opinion
Michael Phillips and Sophia Phillips v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided November 21, 1956No. 11758PublishedCited by 10 opinions
1Opinion of the Court
MAJOR, Circuit Judge.
Petitioners, husband and wife, seek review of a decision of the Tax Court entered January 18,1956, 25 T.C. 767. The case involves a dispute as to the taxability as income of certain sums received by petitioner, Michael Phillips. Sophia Phillips is a party only because she and her husband filed joint tax returns for the years involved. No further consideration need be given her and hereafter Michael will be referred to as the petitioner or taxpayer.
During the years in controversy, 1948 and 1949, taxpayer, a licensed and practicing attorney of the State of Illinois,…
2Cases cited6 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Healy v. CommissionerSupreme Court of the United States · 1953
- United States v. LewisSupreme Court of the United States · 1951
- Massell v. DaleyIllinois Supreme Court · 1949
- Phillips v. CommissionerUnited States Tax Court · 1956
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Walet v. CommissionerUnited States Tax Court · 1958
- Consolidated-Hammer Dry Plate & Film Company, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1963
- Woolard v. CommissionerUnited States Tax Court · 1966
- Phillips v. CommissionerUnited States Tax Court · 1957
- N. Gordon Phillips and Lauretta M. Phillips v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
5 more not listed; retrieve them via the Exa API.