Legal Opinion
White's Will v. Commissioner
Court of Appeals for the Third Circuit
Decided May 10, 1944No. Nos. 8462, 8478PublishedCited by 16 opinions
1Opinion of the Court
BIGGS, Circuit Judge.
The taxpayers, trustees under the will of Carl Hicks White, seek a redetermination of the assessments of deficiencies for the tax years 1935 and 1936. In respect to both years the taxpayers deducted commissions and counsel fees paid for services rendered the trust estate. The Commissioner of Internal Revenue disallowed these deductions and assessed deficiencies. The taxpayers sought redetermination by the United States Board of Tax Appeals of the ruling of the Commissioner with respect to the year 1935. On October 12, 1939 the Board entered a decision in favor of the…
2Cases cited12 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Borden's Farm Products Co. v. BaldwinSupreme Court of the United States · 1934
- Carnegie Steel Co. v. Cambria Iron Co.Supreme Court of the United States · 1902
- Brast v. Winding Gulf Colliery Co.Court of Appeals for the Fourth Circuit · 1938
- R. Simpson & Co. v. CommissionerSupreme Court of the United States · 1944
7 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Quinn v. HookDistrict Court, E.D. Pennsylvania · 1964
- Hanover Insurance Company v. United StatesCourt of Appeals for the First Circuit · 1989
- Charles W. Stickler, Jr., and Nellie M. L. Stickler v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1972
11 more not listed; retrieve them via the Exa API.