Legal Opinion
Earp v. Jones
Court of Appeals for the Tenth Circuit
Decided October 30, 1942No. 2553PublishedCited by 24 opinions
1Opinion of the Court
HUXMAN, Circuit Judge.
Appellant paid deficiency assessments on his income tax returns for 1937 and 1938 under protest, and then instituted this action to recover the same. He has appealed from an adverse ruling.
On December 1, 1937, by written deed of gift, appellant conveyed to his wife a one-half interest in his insurance business which he had been conducting in Oklahoma City as sole owner, under the name of Ancel Earp and Company. In consideration of the gift, sEe released her claim to any or all of his estate at the time of his death, and agreed that he might dispose of it as he saw fit.…
2Cases cited5 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Burnet v. LeiningerSupreme Court of the United States · 1932
3Cited by24 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Hash v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1945
- Eckhard v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Grant v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1945
19 more not listed; retrieve them via the Exa API.