Legal Opinion
O'malley, Collector v. Yost
Court of Appeals for the Eighth Circuit
Decided January 24, 1951No. 14166_1PublishedCited by 4 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
This is a suit brought in the district court by Yost, the appellee, a resident and citizen of Nebraska, against O’Malley, Collector of Internal Revenue for the district of Nebraska, to recover a deficiency income tax assessed against the appellee for the year 1944 and paid under protest. The case was tried to the court, judgment was entered for the taxpayer, and the Collector appeals.
The material facts are these. In his income tax return for 1944 Yost reported the sale of a rental residence property owned by him for $6,450. As one item of expense claimed to have been…
2Cases cited12 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- White v. United StatesSupreme Court of the United States · 1938
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3Cited by4 opinions
- Charles D. Long and Gertrude G. Long v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- F. Strauss & Son, Inc., of Arkan Sas v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Illinois National Bank, a Banking Corporation, as Conservator of the Estate of Earl Davenport, and Nellie Davenport v. United StatesCourt of Appeals for the Seventh Circuit · 1959
- O'malley, Collector of Internal Revenue v. YostCourt of Appeals for the Eighth Circuit · 1951