Legal Opinion
Paxson v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided September 11, 1944No. 8613PublishedCited by 10 opinions
1Opinion of the Court
KALODNER, District Judge.
This is a petition to review the decision of the Tax Court. The question involved is whether commissions “received’’ by petitioner, under agreement with the American Oil Company, during the years 1936, 1937 and 1938, constituted taxable income to him or to the Albany Service Station, Inc. The facts as found by the Tax Court are as follows (2 T. C. 819):
The petitioner, Joseph A. Paxson, is the treasurer and general manager of Albany Service Station, Inc., a corporation of the State of New Jersey (hereinafter referred to as the Albany Company) which was engaged during…
2Cases cited11 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Helvering v. EubankSupreme Court of the United States · 1941
- Burnet v. GuggenheimSupreme Court of the United States · 1933
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Fox-Greenwald Sheet Metal Co., Inc. v. Markowitz Bros., Inc., Continental Casualty Co., Blake Construction Co., Inc., United States of AmericaCourt of Appeals for the D.C. Circuit · 1971
- Thompson v. Commissioner of Internal Revenue. Couse v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Thornley v. Commissioners of Internal RevenueCourt of Appeals for the Third Circuit · 1945
- Paul v. Chromalytics CorporationSuperior Court of Delaware · 1975
- Urquhart v. Commissioner of Internal Revenue, (Two Cases). Urquhart v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
5 more not listed; retrieve them via the Exa API.