Legal Opinion
Eugene Van Cleave and Carol Van Cleave v. United States
Court of Appeals for the Sixth Circuit
Decided October 5, 1983No. 82-1162PublishedCited by 17 opinions
1Opinion of the Court
BAILEY BROWN, Senior Circuit Judge.
This appeal involves a claim of favorable income tax treatment under 26 U.S.C. § 1341 by a taxpayer who in a subsequent year paid back excessive compensation to the corporation which employed him. The taxpayer included this excessive compensation in his return for the year the compensation was received. The government concedes that taxpayer is entitled to a deduction in the subsequent year. Taxpayer contends, however, that he should be allowed, pursuant to Section 1341, more favorable tax treatment by in effect excluding the excessive compensation from his…
2Cases cited5 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Healy v. CommissionerSupreme Court of the United States · 1953
- United States v. LewisSupreme Court of the United States · 1951
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
- Sydney R. Prince, III and Gage Bush Englund, as Co-Executors of the Estate of Margaret G. Bush v. United StatesCourt of Appeals for the Fifth Circuit · 1980
3Cited by17 opinions
- Dominion Resources, Incorporated v. United StatesCourt of Appeals for the Fourth Circuit · 2000
- Cinergy Corp. v. United StatesUnited States Court of Federal Claims · 2003
- MidAmerican Energy Co. v. CommissionerUnited States Tax Court · 2000
- Dominion Resources, Inc. v. United StatesDistrict Court, E.D. Virginia · 1999
- Midamerican Energy Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2001
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