Legal Opinion
F. C. Winters v. V. Y. Dallman, Collector of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided December 11, 1956No. 11769, 11770PublishedCited by 16 opinions
1Opinion of the Court
LINDLEY, Circuit Judge.
In this appeal, plaintiff seeks to reverse a judgment of the district court denying his consolidated suits to recover additional taxes assessed by the Commissioner and paid by the taxpayer, refund of which was denied. These taxes were assessed additionally against plaintiff because the Commissioner believed that a lease by plaintiff to his wife of four farms in Illinois was not of such character as to pass to the wife as taxable income the rents therefrom, but rather of such nature as to make such income that of plaintiff properly taxable against him instead of against…
2Cases cited8 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Quock Ting v. United StatesSupreme Court of the United States · 1891
- Galt v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1954
- Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Thomas E. Snyder Sons Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- Urban Redevelopment Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1961
- McMahon Food Corp., and Counterdefendant-Appellant v. Burger Dairy Co., and Counterplaintiff-AppelleeCourt of Appeals for the Seventh Circuit · 1997
- John and Betty MacGuire v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
11 more not listed; retrieve them via the Exa API.