Legal Opinion
Hubbell v. Commissioner
Court of Appeals for the Sixth Circuit
Decided July 2, 1945No. Nos. 9948, 9949PublishedCited by 18 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
These consolidated proceedings, arising out of the same subject matter, present corresponding petitions filed by D. D. Hub-bell and Elias F. Wildermuth, respectively, to review decisions of the tax court determining deficiencies in income tax for the year 1941, assessed against the petition*517ers in the respective amounts of $10,606.03 and $4,527.81. Section 165 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 165 note, and Section 22(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. Int.Rev. Code, § 22(a), are the pertinent Acts of Congress involved.
Findings of…
2Cases cited21 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Brewster v. GageSupreme Court of the United States · 1930
- United States v. PhellisSupreme Court of the United States · 1921
16 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- State v. PollockSupreme Court of Alabama · 1948
- United States v. DrescherCourt of Appeals for the Second Circuit · 1950
- Hackett v. CommissionerCourt of Appeals for the First Circuit · 1946
- Ward v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1947
13 more not listed; retrieve them via the Exa API.