Legal Opinion
Lee v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided May 3, 1941No. 7559PublishedCited by 35 opinions
1Opinion of the Court
MAJOR, Circuit Judge.
This is a petition to review’a decision of the Board of Tax Appeals, entered October 9, 1940, determining a deficiency in petitioner’s income tax for the year 1936.
Petitioner, a practicing lawyer of the City of Chicago between the years 1927 and 1931, rendered legal services on behalf of one Erna Brand Zeddies in connection with a suit brought by the Lake Shore Country Club, lessee of certain lands, owned by Mrs. Zeddies. On January 28, 1931, Mrs. Zeddies, in payment of such services, gave petitioner her bearer note for $40,000 to mature October 1, 1934, with six per cent…
2Cases cited2 opinions
- Hale v. HelveringCourt of Appeals for the D.C. Circuit · 1936
- Bingham v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
3Cited by35 opinions
- Osenbach v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1952
- Osenbach v. CommissionerUnited States Tax Court · 1951
- National-Standard Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Earl A. Phillips and Dorothy M. Phillips v. William E. Frank, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
- Potter v. CommissionerUnited States Tax Court · 1965
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