Legal Opinion
Willcuts v. Gradwohl
Court of Appeals for the Eighth Circuit
Decided April 15, 1932No. 9173PublishedCited by 13 opinions
1Opinion of the Court
STONE, Circuit Judge.
This is an action to recover refund of redetermined income taxes, paid under protest, for the years 1923, 192A, and 1925. It involves the applicaton and construction of section 705 of the Revenue Act of 1928 (45 Stat. 881, USCA title 26, § 2705).
The pertinent facts are undisputed and are as follows: Prior to and during the years 1923, 1924, and 1925, appellee was a partner in the firm of Gittelson Jewelry Company which .was engaged in retail sales of jewelry on the installment plan. Prior to 1923, income tax returns and tax payments were made by the firm upon the accrual…
2Cases cited9 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- United States v. PhellisSupreme Court of the United States · 1921
- Bowers v. Kerbaugh-Empire Co.Supreme Court of the United States · 1926
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Reaver v. CommissionerUnited States Tax Court · 1964
- Lawler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- John Wanamaker v. CommissionerCourt of Appeals for the Third Circuit · 1932
- Jackson Furniture Co. v. McLaughlinCourt of Appeals for the Ninth Circuit · 1936
8 more not listed; retrieve them via the Exa API.