Legal Opinion
Bass v. Hawley
Court of Appeals for the Fifth Circuit
Decided January 12, 1933No. 6589PublishedCited by 41 opinions
1Opinion of the Court
SIBLE Y, Circuit Judge.
James W. Bass, collector of internal revenue, appeals from the judgment on a verdict directed against him in favor of A. L. Hawley for recovery of an income tax for the year 1925. The question is whether $16,250 received by Hawley that year was a gift or additional compensation for services.' Hawley had for twenty-two years been the general auditor of the El Paso & Southwestern Railroad Company, all the stock of which was own'éd by El Paso & Southwestern Company. The latter had no active business, and was a mere holding company. We will call the former-the Railroad…
2Cases cited13 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Burnet v. ClarkSupreme Court of the United States · 1932
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
8 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Willkie v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Lakos v. SaliarisCourt of Appeals for the Fourth Circuit · 1940
- Poorman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
- Botchford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
36 more not listed; retrieve them via the Exa API.