Legal Opinion
Ames v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 18, 1931No. 8988PublishedCited by 8 opinions
1Opinion of the Court
WOODROUGH, District Judge.
This case is before us on petition for review of the decision of the United States Board of Tax Appeals. The Commissioner of Internal Revenue refused to allow as a deduction from the gross income of the estate of Charles W. Ames, deceased, for the year 1922, the sum of $11,837.05, which the estate claimed by reason of the fact that in that year it had turned over to certain employees of the American Law Book Company stock owned by the estate worth $11,837.05. The Board of Tax Appeals found that Charles W. Ames died testate April 3,1921, and by his will disposed of a…
2Cases cited7 opinions
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
- Crocker v. MalleySupreme Court of the United States · 1919
- Hughes v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1930
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Washburn v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Adams v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1940
- TUNNEL RR v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1932
- Advance Transformer Co. v. Superior CourtCalifornia Court of Appeal · 1974
- Hartley v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1934
3 more not listed; retrieve them via the Exa API.