Legal Opinion
Caldwell v. United States
Court of Appeals for the Third Circuit
Decided October 3, 1940No. 7384PublishedCited by 16 opinions
1Opinion of the Court
.JONES, Circuit Judge.
The plaintiff sued in the'District Court to recover income taxes paid by him for the year 1929 which he alleges were unlawfully assessed and collected. He now appeals from the judgment for the" defendant entered by the court below pursuant to its findings from the facts stipulated by the parties. The question involved is whether the appellant may return on an installment sale basis the 'profits derived by him from the sale of certain stock.
Originally, the plaintiff had also contended that the gain accruing from his disposition of the stock represented the nontaxable…
2Cases cited7 opinions
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
- Moder v. United StatesSupreme Court of the United States · 1933
- Cortland Specialty Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Georgia-Florida Land Co. v. CommissionerUnited States Board of Tax Appeals · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Cisler v. CommissionerUnited States Tax Court · 1962
- Estate of Jones v. CommissionerUnited States Tax Court · 1971
- Freeman v. CommissionerUnited States Tax Court · 1961
- United States v. James H. Marshall and Thelma MarshallCourt of Appeals for the Ninth Circuit · 1966
- R. Paul Sprague and Mary G. Sprague v. United StatesCourt of Appeals for the Tenth Circuit · 1980
11 more not listed; retrieve them via the Exa API.