Legal Opinion
Sunnen v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 28, 1947No. 13425, 13426PublishedCited by 14 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
These two petitions to review a single decision of the Tax Court present identical or similar questions for determination. By stipulation of the parties the cases have been consolidated here for briefing and argument and will accordingly be disposed of by us in one opinion.
The questions presented are: (1) Whether the petitioner, Joseph Sunnen, is taxable under § 22(a) of the Revenue Act of 1936, 49 Stat. 1648, 26 U.S.C.A. Internal Revenue Acts, page 825, 1 and under § 22(a) of the Revenue Act of 1938, 52 Stat. 447, 26 U.S.C.A. Internal Revenue Acts, page 1008, for income…
2Cases cited34 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Burnet v. HarmelSupreme Court of the United States · 1932
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
29 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Farmland Irrigation Co. v. DopplmaierCalifornia Supreme Court · 1957
- Wagner v. BaronSupreme Court of Florida · 1953
- Lynch v. LynchSupreme Court of Iowa · 1959
- S-K Liquidating Co. v. CommissionerUnited States Tax Court · 1975
9 more not listed; retrieve them via the Exa API.