Legal Opinion
Commissioner of Internal Revenue v. Ayres J. Stockly and Esther W. Stockly
Court of Appeals for the Third Circuit
Decided April 18, 1955No. 11435PublishedCited by 8 opinions
1Opinion of the Court
HASTIE,.Circuit Judge.
The matter in dispute here, is the computation by a husband and wife of their tax due under Section 107(a) of the 1939 Internal Revenue Code, 53 Stat. 862, 878, as amended, 56 Stat. 798,. 837, 26, U.S. C,A'. § 107(a), on long-term compensation, earned by the husband. The Tax .Court agreed with the taxpayers. 22 T. C. 28 (1954). The Commissioner, believing that his assessment of a deficiency had been correct, has brought the decision to us for review.. .
In 1948 the husband received payment for legal services which he had rendered during the years 1936 to 1945. The…
2Cases cited3 opinions
- Hofferbert v. Marshall Et UxCourt of Appeals for the Fourth Circuit · 1952
- Stockly v. CommissionerUnited States Tax Court · 1954
- George K. Ford and Helen L. Ford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
3Cited by8 opinions
- Conopco, Inc. v. United StatesCourt of Appeals for the Third Circuit · 2009
- John E. McClure and Helen M. McClure v. The United States of AmericaCourt of Appeals for the Fourth Circuit · 1955
- McClure v. United StatesDistrict Court, D. Maryland · 1955
- Commissioner v. MahlerCourt of Appeals for the Second Circuit · 1956
- United States v. Arthur B. Koontz and Mazie W. Koontz, His WifeCourt of Appeals for the Fourth Circuit · 1955
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