Legal Opinion
Shilkret v. Helvering
Court of Appeals for the D.C. Circuit
Decided November 1, 1943No. 8387, 8402PublishedCited by 34 opinions
1Opinion of the CourtGroner, C. J.
This case involves petitioner’s income taxes for the years 1936 and 1937. The Commissioner found deficiencies to the amount of $8,701.85 for 1936 and $7,-412.01 for 1937. The Board sustained the Commissioner and this appeal followed.
The case presents two questions:
First, was petitioner domiciled in California during the taxable years so as to be entitled to report his taxable income on a community tax basis, Poe v. Seaborn, 282 U.S. 101, 51 S.Ct. 58, 75 L.Ed. 239; and Second, irrespective of domicile, did petitioner’s earnings in California in the two taxable years constitute community income…
2Cases cited34 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Mitchell v. United StatesSupreme Court of the United States · 1875
- Gilbert v. DavidSupreme Court of the United States · 1915
- Williamson v. OsentonSupreme Court of the United States · 1914
- District of Columbia v. MurphySupreme Court of the United States · 1941
29 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Allen v. AllenNew Mexico Supreme Court · 1948
- Bank-Fund Staff Federal Credit Union v. CuellarDistrict of Columbia Court of Appeals · 1994
- Commissioner of Internal Revenue v. PorterCourt of Appeals for the Fifth Circuit · 1945
- Zaffaroni v. CommissionerUnited States Tax Court · 1976
- Dixon v. DixonDistrict of Columbia Court of Appeals · 1963
29 more not listed; retrieve them via the Exa API.