Legal Opinion
Crews v. Commissioner
Court of Appeals for the Tenth Circuit
Decided June 3, 1941No. Nos. 2197-2202PublishedCited by 8 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
These cases have been before this court twice heretofore on petitions to review decisions of the Board of Tax Appeals.
On the first appeal, two questions were presented, (1) the proper amount of depletion allowance, and (2) whether certain funds and property embezzled from an escrow account were deductible as a loss. The latter question became immaterial, in view of our holding that such funds and property were never a part of the gross income received by the taxpayers. We held that the gross income received by the taxpayers for the year 1930 was the aggregate of three…
2Cases cited2 opinions
- Crews v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1937
- Commissioner v. CrewsCourt of Appeals for the Tenth Circuit · 1939
3Cited by8 opinions
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- White's Will v. CommissionerCourt of Appeals for the Third Circuit · 1944
- Seiberling Rubber Co. v. United StatesUnited States Court of Claims · 1962
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Webb v. CommissionerUnited States Tax Court · 1994
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