Legal Opinion
United States v. Snow
Court of Appeals for the Ninth Circuit
Decided May 3, 1955No. 14129PublishedCited by 35 opinions
1Opinion of the Court
BONE, Circuit Judge.
The appellees filed separate individual income tax returns with the Collector of Internal Revenue for the District of Idaho for the taxable year 1945. In these tax returns, appellees accounted for a community property net gain from the *104sale of one-fourth interest in a partnership. The entire receipt, minus the basis, was treated as a capital gain under Section 117 of the Internal Revenue Code, 26 U.S.C. § 117. The Collector of Internal Revenue levied an additional tax assessment for the taxable year 1945 on file individual return of John D. Snow in the amount of…
2Cases cited17 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Hort v. CommissionerSupreme Court of the United States · 1941
- Watson v. CommissionerSupreme Court of the United States · 1953
- Williams v. McGowanCourt of Appeals for the Second Circuit · 1945
12 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- First Charter Financial Corp., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the First Circuit · 1982
- Commissioner of Internal Revenue v. J. I. Morgan and Frances MorganCourt of Appeals for the Ninth Circuit · 1959
- 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
30 more not listed; retrieve them via the Exa API.