Legal Opinion
Marshall v. Hofferbert
District Court, D. Maryland
Decided September 26, 1952No. Civ. 5549PublishedCited by 6 opinions
1Opinion of the Court
COLEMAN, Chief Judge.
This is an income tax suit. The plaintiff taxpayers, citizens of Maryland, who are husband and wife, filed a single return, jointly, for the taxable year 1948. Included in their return of income is an item of long term compensation for legal services which had been received by the husband in 1948 from a law partnership of which he was a member, it not being disputed that this compensation was cognizable under the provisions of section 107(a) of the Revenue Code, 26 U.S.C.A. § 107(a), as long term compensation.
The question presented is the application of section 107(a) to…
2Cases cited11 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Hopkins v. BaconSupreme Court of the United States · 1930
- Bender v. PfaffSupreme Court of the United States · 1930
- Goodell v. KochSupreme Court of the United States · 1930
- Stallforth v. CommissionerUnited States Tax Court · 1946
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Stockly v. CommissionerUnited States Tax Court · 1954
- United States v. WH Pollard CompanyDistrict Court, N.D. California · 1954
- McClure v. United StatesDistrict Court, D. Maryland · 1955
- Commissioner v. MahlerCourt of Appeals for the Second Circuit · 1956
- Commissioner of Internal Revenue v. Benjamin and Julia F. MahlerCourt of Appeals for the Second Circuit · 1956
1 more not listed; retrieve them via the Exa API.