Legal Opinion
Chamberlin v. Commissioner
Court of Appeals for the Seventh Circuit
Decided November 30, 1960No. Nos. 13020-13022PublishedCited by 24 opinions
1Opinion of the Court
DUFFY, Circuit Judge.
These three petitions for review involve deficiencies for personal income taxes for the years 1947, 1948 and 1949. One case involves personal income tax liability of husband and wife who filed joint returns for 1948 and 1949. The second case involves the income tax lia*851bility of the husband who filed an individual return for 1947. The third case involves the income tax liability of the wife who filed an individual tax return for 1947.
In 1933, a patent was issued to taxpayer John W. Chamberlin covering a cleansing machine he had invented. Rex Earl Bassett, Jr., was also…
2Cases cited8 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- Commissioner of Internal Revenue v. CarterCourt of Appeals for the Second Circuit · 1948
- Commissioner of Internal Revenue v. HopkinsonCourt of Appeals for the Second Circuit · 1942
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Westover v. SmithCourt of Appeals for the Ninth Circuit · 1949
3 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
- Louis F. Grill and Joan Myers Grill, and Joan Myers (Formerly Joan Selznick) v. The United States. Florence A. Selznick v. The United StatesUnited States Court of Claims · 1962
- In the Matter of Charles A. Steen, Debtor. Dick Dimond, Trustee v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Lowe v. CommissionerUnited States Tax Court · 1965
- Estate of Sam Marsack, Deceased, Betty Marsack, Administratrix, and Betty Marsack v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
19 more not listed; retrieve them via the Exa API.