Legal Opinion
John E. Clark and Norma L. Clark v. United States
Court of Appeals for the Ninth Circuit
Decided March 15, 1965No. 19141PublishedCited by 18 opinions
1Opinion of the Court
KOELSCH, Circuit Judge.
The Commissioner of Internal Revenue, concluding that certain income treated by John E. Clark and Norma L. Clark, his wife, in their income tax return for 1955 as a long term capital gain, was in fact ordinary income, determined a deficiency. The Clarks paid the additional sum and thereafter brought suit in the district court for its recovery. Trial to a jury resulted in a verdict for the taxpayers; the United States then moved to have the verdict set aside, on the ground that certain evi dence essential to taxpayers’ claim and ■conditionally admitted over timely…
2Cases cited6 opinions
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Seitz v. Brewers' Refrigerating MacHine Co.Supreme Court of the United States · 1891
- Gruen Watch Co. v. Artists Alliance, Inc.Court of Appeals for the Ninth Circuit · 1951
- Jurs v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1945
- Producers Livestock Loan Company, a Corporation v. Idaho Livestock Auction, Inc., a CorporationCourt of Appeals for the Ninth Circuit · 1956
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Yellow Pages Photos, Inc. v. Yellow Pages Group, LLCCourt of Appeals for the Eleventh Circuit · 2015
- Grummer v. CommissionerUnited States Tax Court · 1966
- Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennanCourt of Appeals for the Third Circuit · 1967
- Mitchell v. CommissionerUnited States Tax Court · 1976
13 more not listed; retrieve them via the Exa API.