Legal Opinion
Wells v. Moore
Court of Appeals for the Sixth Circuit
Decided January 5, 1938No. 7632PublishedCited by 2 opinions
1Opinion of the Court
HAMILTON, District Judge.
Pinkus Newman, doing business under the trade-name of the Newman Wrecking Company, was adjudged a bankrupt on March 3, 1934, and Hugh Wells, the appellant, was duly elected and qualified trustee. Newman had voluntarily filed his income tax returns with the proper collector for the calendar year 1927, which showed a taxable net income of $5,287.24, and had paid taxes of $2.81. For 1928, his return showed a net loss of $48,675.47; and for 1929, a net nóntaxable income of $4,919.20.
The Commissioner of Internal Revenue, on an audit and review of Newman’s return for the…
2Cases cited4 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- Morris-Poston Coal Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1930
- United States v. TillinghastCourt of Appeals for the First Circuit · 1934
3Cited by2 opinions
- Schram v. United StatesCourt of Appeals for the Sixth Circuit · 1941
- In Re NewmanCourt of Appeals for the Sixth Circuit · 1938