Legal Opinion
Cleo Beatrice Baxter and Albert N. Baxter v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided May 6, 1987No. 86-7285PublishedCited by 22 opinions
1Opinion of the Court
NOONAN, Circuit Judge:
Albert Nathaniel Baxter (Baxter) and his wife, Cleo Beatrice Baxter, appeal the decision of the Tax Court upholding the Commissioner of Internal Revenue’s assessment of a deficiency in their 1978 tax return. We reverse in part and affirm in part.
The First Issue: The Constructive Receipt of Income
Baxter received in January 1979 a check for $13,095 from Peter J. Veith. The check was for commissions earned by Baxter in 1978. The check was dated December 30, 1978. The Tax Court held that Baxter had “constructively” received the $13,095 in 1978.
Although the notion of…
2Cases cited8 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Welch v. HelveringSupreme Court of the United States · 1933
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Avery v. CommissionerSupreme Court of the United States · 1934
- Independent Electric Supply, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 1986
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Sharon D. Kantor, Robert E. Kantor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1993
- Diana T. Vorsheck John P. Vorsheck v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
- Kennedy v. ShalalaCourt of Appeals for the Fourth Circuit · 1993
- Chapman Glen Ltd. v. CommissionerUnited States Tax Court · 2013
- Avery v. CommissionerUnited States Tax Court · 1993
17 more not listed; retrieve them via the Exa API.