Legal Opinion
Thomas R. Yandell and Dorothy S. Yandell, Husband and Wife v. United States
Court of Appeals for the Ninth Circuit
Decided March 19, 1963No. 18296PublishedCited by 13 opinions
1Per curiam
Appellants brought this action in the court below seeking recovery and refund of individual income taxes for the calendar year 1958. A deficiency had been determined based upon the claim of the Commissioner of Internal Revenue that a certain sum of $15,000, agreed to be paid under a contract accomplishing dissolution of a partnership, should be taxed as ordinary income, whereas the taxpayers had reported the same as capital gains.
Yandell and Clarke had been engaged for some years as partners in the advertising and publishing business in Portland, Oregon. The partners fell out, agreed to…
2Cases cited3 opinions
- Annabelle Candy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Flynn v. CrumeCourt of Appeals for the Seventh Circuit · 1939
- Yandell v. United StatesDistrict Court, D. Oregon · 1962
3Cited by13 opinions
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Charles W. Balthrope and Mary v. Balthrope v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Emmette L. Barran and Martha Barran v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennanCourt of Appeals for the Third Circuit · 1967
- Gulf Coast Investment Corp. v. Secretary of Housing & Urban DevelopmentDistrict Court, E.D. Louisiana · 1980
8 more not listed; retrieve them via the Exa API.