Legal Opinion
Commissioner of Internal Revenue v. Coward
Court of Appeals for the Third Circuit
Decided February 23, 1940No. 7246PublishedCited by 17 opinions
1Opinion of the Court
CLARK, Circuit Judge.
The controversy at bar centers about the long standing provision for the deduction from gross income of “taxes paid or accrued within the taxable year”, 26 U.S.C.A. Int. Rev.Code, § 23 (c). The enactment is simple : its application is, in our circumstance, anything but simple. We must struggle, first, with the perplexing intricacies of the New Jersey scheme of real estate taxation, and second, in order to appraise the pertinent federal decisions, with the equally perplexing diversities existing between that and other local tax 'systems. See Paul, The Effect on Federal…
2Cases cited19 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Helvering v. Missouri State Life Ins. Co.Court of Appeals for the Eighth Circuit · 1934
- Mayor & Aldermen of Jersey City v. Township of MontvilleSupreme Court of New Jersey · 1913
- Commissioner of Internal Revenue v. PlestcheeffCourt of Appeals for the Ninth Circuit · 1938
- Merchants Bank Bldg. Co. v. HelveringCourt of Appeals for the Eighth Circuit · 1936
14 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Magruder v. SuppleeSupreme Court of the United States · 1942
- United States v. City of GreenvilleCourt of Appeals for the Fourth Circuit · 1941
- City of East Orange v. PalmerSupreme Court of New Jersey · 1966
- COMMISSIONER OF INT. REVENUE v. Schock, Gusmer & Co.Court of Appeals for the Third Circuit · 1943
- Commissioner of Internal Revenue v. Rust's EstateCourt of Appeals for the Fourth Circuit · 1940
12 more not listed; retrieve them via the Exa API.