Legal Opinion
Commissioner of Internal Revenue v. O'KEEFFE
Court of Appeals for the First Circuit
Decided April 4, 1941No. 3638PublishedCited by 12 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
In this petition for review the Commissioner challenges the correctness of a decisión of the Board of Tax Appeals which determined (with a negligible exception not now in issue) that there were no deficiencies in the income taxes paid by Arthur O’Keeffe for the years 1934, 1935 and 1936. The dispute is whether Mr. O’Keeffe is taxable on the income of a certain trust created by him, either under § 22 (a), § 166 or § 167 of the Revenue Acts of 1934 and 1936, 48 Stat. 680, 686, 729; 49 Stat. 1648, 1657, 1707, 26 U.S.C.A. Int.Rev.Acts, pages 669, 825, 26 U.S.C.A.…
2Cases cited9 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Hormel v. HelveringSupreme Court of the United States · 1941
- Helvering v. WoodSupreme Court of the United States · 1940
- Commissioner of Internal Revenue v. ProutyCourt of Appeals for the First Circuit · 1940
- Helvering v. RichterSupreme Court of the United States · 1941
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Pardee v. CommissionerUnited States Tax Court · 1967
- Jones v. NorrisCourt of Appeals for the Tenth Circuit · 1941
- Commissioner of Internal Revenue v. BatemanCourt of Appeals for the First Circuit · 1942
- Commissioner of Internal Revenue v. BettsCourt of Appeals for the Seventh Circuit · 1941
- Doty v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1945
7 more not listed; retrieve them via the Exa API.