Legal Opinion
Brown v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided November 4, 1940No. 340, Oct. Term, 1939, 85, Oct. Term, 1940PublishedCited by 8 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The question raised by this appeal is whether the taxpayer H. Lewis Brown is liable for income taxes on a claim for compensation for legal services which was assigned by him to a corporation of which he was the sole stockholder in exchange for its stock after the services were rendered and before the amount was paid by the client.
The taxpayer was a member of the New York law firm of Burroughs & Brown which beginning about February, 1927, and continuing to October, 1929, rendered legal services to Charles T. Davis in a litigation between, the latter and one…
2Cases cited7 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Higgins v. SmithSupreme Court of the United States · 1940
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Horst v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
- Eubank v. CommissionerCourt of Appeals for the Second Circuit · 1940
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- E. I. Du Pont de Nemours & Co. v. United StatesUnited States Court of Claims · 1973
- Delaney v. GardnerCourt of Appeals for the First Circuit · 1953
- Hempt Bros., Inc. v. United StatesDistrict Court, M.D. Pennsylvania · 1973
- O'NEILL v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Commissioner of Internal Revenue v. SmithCourt of Appeals for the Second Circuit · 1943
3 more not listed; retrieve them via the Exa API.