Legal Opinion
Weil v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 6, 1949No. 3, 4, Dockets 20328, 20329PublishedCited by 27 opinions
1Opinion of the Court
SWAN, Circuit Judge.
These petitioners seek reversal of decisions determining deficiencies in their respective income taxes for the years 1939 and 1941. In the case of Benjamin J. Weil the deficiencies are $463.07 for 1939 and $3443.78 for 1941; in the case of his brother, L. Victor Weil, they are $2542.99 for 1939 and $3890.44 for 1941. Each case presents the same legal question, namely, whether payments actually received by the taxpayer ■ in the years in suit should be treated .as constructively received in earlier years in which he reported as income the amounts now in dispute.
Section 42 of…
2Cases cited3 opinions
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Acer Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
- In re the Estate of PrinceNew York Surrogate's Court · 1931
3Cited by27 opinions
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Hyland v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Eckhard v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
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