Legal Opinion
Daugherty v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 30, 1933No. 6856PublishedCited by 12 opinions
1Opinion of the Court
SAWTELLE, Circuit Judge.
The respondent determined that the en-' tire proceeds of a certain contract, hereinafter set forth, were taxable as the income of petitioner, despite an assignment of one-half of the proceeds of the contract by petitioner to his wife. The Board of Tax Appeals held that the determination of the respondent was correct; and this appeal is from the decision of the Board.
The tax in question is for the calendar year 1926, and was assessed under section. 213 (a) of the Revenue Act of 1926, 44 Stat. 23, 26 USCA § 964 (a).
In 1912, petitioner, an attorney at law, and one Robert…
2Cases cited6 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- Bishop v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
- Blumenthal v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Parker v. RoutzahnCourt of Appeals for the Sixth Circuit · 1932
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. Walter D. Brodie, United States of America v. Nancy A. BrodieCourt of Appeals for the Ninth Circuit · 1988
- Rossmoore v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- United States v. Gerald J. LandsbergerCourt of Appeals for the Eighth Circuit · 1982
- Saenger v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1934
- Benningfield v. CommissionerUnited States Tax Court · 1983
7 more not listed; retrieve them via the Exa API.