Legal Opinion
Commissioner of Int. Rev. v. Cleveland Trinidad Pav. Co.
Court of Appeals for the Sixth Circuit
Decided December 6, 1932No. 6022, 6023PublishedCited by 37 opinions
1Opinion of the Court
HICKENLOOPER, Circuit Judge.
During the years 1924, 1925, 1926, and 1927, the respondent completed pavement construction contracts under which substantial portions of the agreed considerations were retained, by the municipalities for which the work was done, to guarantee maintenance of the pavements for specified periods. The question here involved is whether these retained percentages were taxable as income for the years in which the contracts were completed, except as to maintenance, or for those years in which the money (or the residue, if expenditures had been made therefrom in the…
2Cases cited6 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Burnet v. LoganSupreme Court of the United States · 1931
- United States v. PhellisSupreme Court of the United States · 1921
- MacLaughlin v. Alliance InsuranceSupreme Court of the United States · 1932
1 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
- Blaine Johnson and His Wife, Evelyn K. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1956
- Gowen v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- John R. Hansen and Shirley G. Hansen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- United States v. HarmonCourt of Appeals for the Tenth Circuit · 1953
32 more not listed; retrieve them via the Exa API.