Legal Opinion
Alex and Doris Silverman v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 16, 1958No. 15935_1PublishedCited by 20 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This petition for review is presented by husband and wife, taxpayers who made a joint return, to obtain reversal of the decision of the Tax Court which sustained a determination by the Commissioner that the husband realized taxable income in 1952 in the amount of $3,204.01 from the payment by his employer-corporation of the expense of his wife’s trip to Europe in his company in that year. He contended before the Tax Court and urges upon this court that the corporation made a gift of the amount of the wife’s traveling expenses which was exempt from the tax under…
2Cases cited10 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. SmithSupreme Court of the United States · 1945
- Louis Greenspon v. Commissioner of Internal Revenue, (Three Cases). Anna Greenspon v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Silverman v. CommissionerUnited States Tax Court · 1957
- Rugel v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
5 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Miller v. CommissionerUnited States Tax Court · 1989
- United States v. John William Gotcher Et Ux.Court of Appeals for the Fifth Circuit · 1968
- Peter Seletos v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Peoples Life Insurance Company v. The United StatesUnited States Court of Claims · 1967
- Estate of Jerome Mittleman, Deceased, Henrietta Mittleman, Irving B. Yochelson and Solomon Grossberg, Executors v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1975
15 more not listed; retrieve them via the Exa API.