Legal Opinion
Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided August 17, 1965No. 7846PublishedCited by 166 opinions
1Opinion of the Court
HILL, Circuit Judge.
Petitioners, husband and wife, 1 - by this petition for review seek to reverse a decision of the Tax Court sustaining a deficiency income tax assessment for the year 1959 in the amount of $9,081.00.
On March 25, 1957, petitioner Mason K. Knuckles entered into an employment contract, effective as of November 1, 1956, with the Perpetual Life Insurance Company (hereafter referred to as Perpetual) located in Denver, Colorado. The contract employed him in an executive capacity for a period of five years and he was to receive a salary of not less than $20,597.50 per year at the…
2Cases cited3 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Nathan Agar and Christina Edith Agar v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Joe R. Anson and Margie A. Anson v. Commissioner of Internal Revenue, William R. Giles and Helen E. Giles v. Commissioner of Internal Revenue, Jack H. Hoye and Margaret Hoye v. Commissioner of Internal Revenue, Neoma N. Bowman v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1964
3Cited by166 opinions
- Threlkeld v. CommissionerUnited States Tax Court · 1986
- Paul F. Roemer, Jr. And Marcia E. Roemer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Robinson v. CommissionerUnited States Tax Court · 1994
- Metzger v. CommissionerUnited States Tax Court · 1987
- United States v. Dorothy R. GarberCourt of Appeals for the Fifth Circuit · 1979
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