Legal Opinion
Marx v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided February 7, 1950No. 4452PublishedCited by 24 opinions
1Opinion of the Court
WOODBURY, Circuit Judge.
These petitions for review of two decisions of the Tax Court of the United States raise questions with respect to the individual income tax liability of the petitioner Marx for the year 1940, and of the joint income tax liability of the petitioner Marx and her husband, the petitioner House, for the year 1941. For present purposes there is no occasion to state the voluminous facts in full detail. They adequately appear in the unreported findings of fact and opinion of the Tax Court entered on January 24, 1949. The statement which follows will suffice to illuminate the…
2Cases cited6 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Virginian Hotel Corporation v. Helvering, Commissioner of Internal RevenueSupreme Court of the United States · 1943
- Durkee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Rugel v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Human Engineering Institute v. CommissionerUnited States Tax Court · 1973
- McMurtry v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
- Chaum v. CommissionerUnited States Tax Court · 1977
19 more not listed; retrieve them via the Exa API.