Legal Opinion
J. Melvin Boykin v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 30, 1958No. 15979PublishedCited by 43 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
Taxpayer, Dr. Boykin, has filed timely petition for review of the decision of the Tax Court (opinion reported at 29 T.C. 813) upholding the Commissioner’s determination of tax deficiencies for the years 1954 and 1955, by reason of taxpayer’s failure to include in his gross income for each of said years the rental value of a house and a garage furnished him by his employer for the convenience of the employer.
Taxpayer, a physician, was employed by the Veterans Administration as Chief of Professional Services at the Richmond, Virginia, Hospital during January 1954,…
2Cases cited12 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Robert H. Saunders v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Romer v. CommissionerUnited States Tax Court · 1957
- Hyslope v. CommissionerUnited States Tax Court · 1953
7 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Albert Schoenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. ChristeyCourt of Appeals for the Eighth Circuit · 1966
- Olkjer v. CommissionerUnited States Tax Court · 1959
- United Telecommunications, Inc. v. CommissionerUnited States Tax Court · 1975
- George D. Patterson, District Director of Internal Revenue v. J. C. Thomas and Martha ThomasCourt of Appeals for the Fifth Circuit · 1961
38 more not listed; retrieve them via the Exa API.