Legal Opinion
O'Connor v. Commissioner
Court of Appeals for the Fifth Circuit
Decided March 29, 1940No. 9405PublishedCited by 10 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals. It involves a deficiency in income tax of the petitioner for the taxable year 1936.
During said year the petitioner, who was domiciled with his wife in the State of Texas, realized a capital gain from the sale of United States bonds acquired by him from his brother by bequest. The question is whether such gain was community income or constituted his separate income. The opinion of the Board of Tax Appeals is reported in 40 B.T.A. 488, which is referred to for a complete statement of the facts.
We have…
2Cases cited21 opinions
- Arnold v. LeonardTexas Supreme Court · 1925
- Dakan v. DakanTexas Supreme Court · 1935
- Welder v. LambertTexas Supreme Court · 1898
- Edwards v. BrownTexas Supreme Court · 1887
- Gleich v. BongioTexas Supreme Court · 1937
16 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Johnson v. CommissionerUnited States Tax Court · 1979
- Commissioner of Internal Revenue v. SkaggsCourt of Appeals for the Fifth Circuit · 1941
- Daigre v. DaigreSupreme Court of Louisiana · 1955
- Harmon v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1941
- Scofield v. WeissCourt of Appeals for the Fifth Circuit · 1942
5 more not listed; retrieve them via the Exa API.