Legal Opinion
Saunders v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided January 9, 1939No. 1658, 1662-1664PublishedCited by 25 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
These are four separate cases. The first is on petition to review a decision of the Board of Tax Appeals, and the other three are appeals from judgments of the district court of Colorado; and the question common to all of them is whether money which officers of a building and loan association charged and received under claim of right on the sale of capital stock of the association and later returned to the association on the advice of counsel but without their liability to make restoration having been judidaily determined, represents income subject to tax.
Miles G.…
2Cases cited9 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Brown v. HelveringSupreme Court of the United States · 1934
- Continental Petroleum Co. v. United StatesCourt of Appeals for the Tenth Circuit · 1936
- Griffin v. SmithCourt of Appeals for the Seventh Circuit · 1938
- Ford v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
4 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Bucher v. KrauseCourt of Appeals for the Seventh Circuit · 1953
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Penn v. RobertsonCourt of Appeals for the Fourth Circuit · 1940
- Fidelity-Philadelphia Trust Co. v. CommissionerUnited States Tax Court · 1954
- Haberkorn v. United StatesCourt of Appeals for the Sixth Circuit · 1949
20 more not listed; retrieve them via the Exa API.