Legal Opinion
Eldredge v. United States
Court of Appeals for the Sixth Circuit
Decided March 23, 1929No. 5210, 5211PublishedCited by 5 opinions
1Opinion of the Court
MACK, Circuit Judge.
Appeal by petitioners, executors of A. B. Eldredge, in two actions under the Tucker Act (24 Stat. 505). No. 5210 involves the taxability of sums received during the year 1917 by Eldredge un-. der the Wakefield contract hereinafter described; No. 5211 involves the taxability of like sums received by his executors in the period between his death in 1918 and the end of that year. The material facts found by the District Court may be summarized as follows:
In 1912 the following transactions took place. The Keweenaw Land Association, Limited, gave to one Rose options for…
2Cases cited22 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- Lynch v. TurrishSupreme Court of the United States · 1918
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3Cited by5 opinions
- Commissioner v. John C. Moore Corp.Court of Appeals for the Second Circuit · 1930
- Logan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Peerless Inv. Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1935
- McPherson v. HelveringCourt of Appeals for the D.C. Circuit · 1933
- Worm v. CommissionerCourt of Appeals for the Seventh Circuit · 1932