Blake v. Commissioner
United States Tax Court
1. Gross Income -- Compensation for Services Other Than Cash -- Year Taxable. -- A client conveyed an interest in real property in 1937 to an attorney for services rendered and for services to be rendered; a cloud on the title to the property was removed in 1944. Held, the reasonable value of the property not includible in gross income in 1944. 2. Separate Income from Separate Property -- Community Property -- Year Taxable. -- Held, under state law payment received from the…
Read the full summary
1. Gross Income -- Compensation for Services Other Than Cash -- Year Taxable. -- A client conveyed an interest in real property in 1937 to an attorney for services rendered and for services to be rendered; a cloud on the title to the property was removed in 1944. Held, the reasonable value of the property not includible in gross income in 1944. 2. Separate Income from Separate Property -- Community Property -- Year Taxable. -- Held, under state law payment received from the sale of oil and gas from the separate property of petitioner was his separate income; held, further, that for the…
1Opinion of the Court
Thomas W. Blake, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent
Blake v. Commissioner
Docket No. 36059
United States Tax Court
20 T.C. 721; 1953 U.S. Tax Ct. LEXIS 97; 2 Oil & Gas Rep. 1477;
June 30, 1953, Promulgated
Decision will be entered under Rule 50.
1. Gross Income -- Compensation for Services Other Than Cash -- Year Taxable. -- A client conveyed an interest in real property in 1937 to an attorney for services rendered and for services to be rendered; a cloud on the title to the property was removed in 1944. Held, the reasonable value of the property not includible in gross…
2Cases cited23 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Poe v. SeabornSupreme Court of the United States · 1930
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Weiss v. WeinerSupreme Court of the United States · 1929
- Anderson v. HelveringSupreme Court of the United States · 1940
18 more not listed; retrieve them via the Exa API.