Legal Opinion
O'Rear v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 6, 1935No. 6803, 6819PublishedCited by 15 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
The proceeding before the Board of Tax Appeals in each case involved taxes for the calendar year 1922. The taxpayer is E. C. O’Rear, a lawyer practicing at Frankfort, Ky. On January 2, 1922, he entered into an agreement with W. D. Fowler by which the latter was to acquire a one-third interest in his law firm, including all fees thereafter collected upon new or former employment of either. The agreement in part is as follows: “As further differential in division of fees and income of the firm business, due to the conceded excess value of good will and unearned fees of…
2Cases cited13 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- United States v. Henry Prentiss & Co.Supreme Court of the United States · 1933
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Reis v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
- Watson v. CommissionerUnited States Tax Court · 1960
- Huntington Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1937
- Miller v. CommissionerUnited States Tax Court · 1971
- Chiquita Mining Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1945
10 more not listed; retrieve them via the Exa API.