Legal Opinion
Commissioner of Internal Revenue v. Moore
Court of Appeals for the Tenth Circuit
Decided March 14, 1931No. 202, 203, 205, 206PublishedCited by 26 opinions
1Opinion of the Court
MeDERMOTT, Circuit Judge.
The sole question involved on these appeals is whether the profit derived from the sale of certain oil stock should be charged into the income of the taxpayers for the year 1918, when the contract of sale was made, or whether it should be charged into the yeará in which the payments on the purchase price were actually received. The Board of Tax Appeals held that the entire profit was taxable in the year 1918, and, since the statute of limitations had run on the assessment of taxes for that year, that there was no taxable liability. The Commissioner appeals. The facts…
2Cases cited12 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Tyler v. United StatesSupreme Court of the United States · 1930
- Chicago, Milwaukee & St. Paul Railway Co. v. Minneapolis Civic & Commerce Ass'nSupreme Court of the United States · 1918
- Bedell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
7 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- Halliburton v. CommissionerCourt of Appeals for the Ninth Circuit · 1935
- Keeler v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Champlin v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1935
21 more not listed; retrieve them via the Exa API.