Legal Opinion
Crowell v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 6, 1932No. 6002, 6003PublishedCited by 52 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
Both appeals are from decisions of tbe Board of Tax Appeals based, upon one set of findings, and by stipulation here consolidated. The controversy involves tbe test that, under tbe applicable statute and regulations, must be applied to determine value for income tax purposes of shares of stock rer ceived as compensation for personal services, and the effect of the presumption that the commissioner’s determination, is correct.
Tbe petitioners were respectively chairman of tbe board of directors and president of the Crowell & Little Construction Company, an Ohio…
2Cases cited12 opinions
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Duffin v. LucasCourt of Appeals for the Sixth Circuit · 1932
- O'MEARA v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1929
7 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Estate of J. A. Kreis, Deceased, Herbert Clark, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- A. & A. Tool & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Wilkes-Barre Carriage Co. v. CommissionerUnited States Tax Court · 1963
47 more not listed; retrieve them via the Exa API.