Legal Opinion
United States v. Jones
Court of Appeals for the Tenth Circuit
Decided February 19, 1952No. 4350_1PublishedCited by 20 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
Andy Jones and his wife, Mary K. Jones, brought this action in the District Court, 96 F.Supp. 973, for the District of Colorado under the authority of 28 U.S.C.A. § 1346 (a) (1) to recover income taxes alleged to have been erroneously collected from them during the years 1944, 1945 and 1946. 1
The only question to be determined is whether certain payments received by the plaintiff, Andy Jones, from his former partner, Durwood Jones, after the dissolution of their partnership, are taxable as a capital gain or as ordinary income. The trial court determined that the amount…
2Cases cited6 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936
- Commissioner of Internal Revenue v. HopkinsonCourt of Appeals for the Second Circuit · 1942
- American Crystal Sugar Co. v. NicholasCourt of Appeals for the Tenth Circuit · 1941
- Jones v. United StatesDistrict Court, D. Colorado · 1951
1 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- The Union Insurance Society of Canton, Ltd. v. William Gluckin & Co., Inc.Court of Appeals for the Second Circuit · 1965
- Hollywood Baseball Ass'n v. CommissionerUnited States Tax Court · 1964
- Vern H. Moberg and Reta N. Moberg v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Lacy v. CommissionerUnited States Tax Court · 1963
- Vermont Transit Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
15 more not listed; retrieve them via the Exa API.