Legal Opinion
Douglas v. Edwards
Court of Appeals for the Second Circuit
Decided April 7, 1924No. 95PublishedCited by 61 opinions
1Opinion of the CourtMayer, Circuit Judge
(after stating the facts as above). We have not considered it necessary to set forth the details of various entries and accounts as they were made and carried on the books of Phelps Co., and in respect of which counsel have'presented various arguments.
There is no question of good faith in regard to these entries; but it is well at the outset to realize that, in this case, the rights' of the parties can neither be established nor impaired by the bookkeeping methods employed, or by the names given to the various items. Whether something is capital or income, and to. what year dividends should…
2Cases cited36 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Gould v. GouldSupreme Court of the United States · 1917
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Slocum v. New York Life InsuranceSupreme Court of the United States · 1913
- United States v. MerriamSupreme Court of the United States · 1923
31 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Edwards v. DouglasSupreme Court of the United States · 1925
- Albright v. United StatesCourt of Appeals for the Eighth Circuit · 1949
- Corn Exchange Bank v. United StatesCourt of Appeals for the Second Circuit · 1930
- Helvering v. Missouri State Life Ins. Co.Court of Appeals for the Eighth Circuit · 1934
- Rheinstrom v. ConnerCourt of Appeals for the Sixth Circuit · 1942
56 more not listed; retrieve them via the Exa API.