Legal Opinion
Commissioner v. Church
Court of Appeals for the Third Circuit
Decided March 28, 1939No. 6829PublishedCited by 2 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
There are two questions involved in this appeal. The first is whether or not this court has jurisdiction to .review the order of the Board of Tax Appeals in this case, and the second is whether or not the compensation received by Alonzo Church, deceased, as a master and special master of the Court of Chancery of New Jersey, for the year 1933, is taxable under the federal income tax law.
As to jurisdiction, it appears from the record that the decedent failed to file an income tax return for the year 1933; that a return dated March 1, 1935, was prepared for him by an…
2Cases cited11 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Collector v. DaySupreme Court of the United States · 1871
- Helvering v. GerhardtSupreme Court of the United States · 1938
- Willcutts v. BunnSupreme Court of the United States · 1931
- Helvering v. TherrellSupreme Court of the United States · 1938
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Tucker v. United StatesUnited States Court of Claims · 1985
- Novo Trading Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940