Legal Opinion
Edward F. Webber v. Commissioner or Internal Revenue, Edward F. Webber and Lelia Vesta Webber v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided February 9, 1955No. 4995_1PublishedCited by 21 opinions
1Opinion of the Court
MURRAH, Circuit Judge.
These are petitions for review of decisions of the Tax Court 21 T.C. 742, involving the single question whether amounts received by taxpayer petitioners from radio listeners in response to solicitations, constituted taxable gross income under Sec. 22(a) of the 1939 Internal Revenue Code, 26 U.S.C. § 22(a), for personal services, or nontaxable gifts under Sec. 22(b) (3), 26 U.S.C. § 22(b) (3). 1 The Tax Court affirmed the deficiency determinations of the Commissioner for the years 1948,1949, and 1950, holding the amounts in question taxable income and not gifts. The…
2Cases cited17 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Robertson v. United StatesSupreme Court of the United States · 1952
12 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Walker v. CommissionerUnited States Tax Court · 1966
- Glenn L. Bolling and Ila L. Bolling, Mae L. Hausmann, Fairhills Company, B & H Homes, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- Rhombar Co. v. CommissionerUnited States Tax Court · 1966
- Publishers New Press, Inc. v. CommissionerUnited States Tax Court · 1964
- Lesser v. CommissionerUnited States Tax Court · 1967
16 more not listed; retrieve them via the Exa API.