Legal Opinion
Durkee v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 4, 1947No. 10367PublishedCited by 90 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The petitioner, R. J. Durkee, seeks a review of a ruling of the Tax Court which upheld a deficiency income tax assessment against him for the calendar year 1941 in the amount of $3,858.15.
The petitioner has been engaged in the electrical contracting business in Cleveland, Ohio, for approximately 20 years. In May 1941, he received $25,000 in settlement of a suit for damages, which was reduced to a net amount of $19,439.95 after payment of attorneys’ fees and other costs. In his 1941 income tax return petitioner made reference to the receipt of this sum, but claimed that…
2Cases cited18 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Hort v. CommissionerSupreme Court of the United States · 1941
- Palmer v. CommissionerSupreme Court of the United States · 1937
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
13 more not listed; retrieve them via the Exa API.
3Cited by90 opinions
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Lesly Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Fono v. CommissionerUnited States Tax Court · 1982
- Human Engineering Institute v. CommissionerUnited States Tax Court · 1973
- Harbin v. CommissionerUnited States Tax Court · 1963
85 more not listed; retrieve them via the Exa API.