Legal Opinion
Commissioner of Internal Revenue v. Cavanagh
Court of Appeals for the Ninth Circuit
Decided January 28, 1942No. 9840PublishedCited by 29 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
The Commissioner of Internal Revenue found a deficiency in the tax of Cavanagh for the tax year of 1935 and the Board of Tax Appeals found an overpayment. The Commissioner appeals. The principal divergent conclusions spring from a difference of opinion as to the property status of income earned. Taxpayer reported one-half of his income upon the basis of its being community property and in this the Commissioner is not agreed, but the Board is agreed and so are we. There was a detailed recomputation upon facts which are not relevant to the problem here.
The taxpayer,…
2Cases cited8 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Hopkins v. BaconSupreme Court of the United States · 1930
- United States v. MalcolmSupreme Court of the United States · 1931
- Goodell v. KochSupreme Court of the United States · 1930
- Grolemund v. CafferataCalifornia Supreme Court · 1941
3 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- United States v. MitchellSupreme Court of the United States · 1971
- Bagur v. Comm'rUnited States Tax Court · 1976
- Hunt v. CommissionerUnited States Tax Court · 1954
- Helvering v. CampbellCourt of Appeals for the Fourth Circuit · 1944
- Mitchell v. CommissionerUnited States Tax Court · 1969
24 more not listed; retrieve them via the Exa API.