Legal Opinion
Marshall v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided April 5, 1932No. 5865PublishedCited by 37 opinions
1Opinion of the Court
HICKENLOOPER, Circuit Judge.
The present petition to review involves federal income taxes for the years 192-3, 192A, 1926, and 1926. It appears that during the year 1923 the petitioner, feeling that he was paying more than his just proportion of income taxes, decided to g-ivo to his wife certain shares of the capital stock of various corporations in which he was interested. In respect of some of these shares, the petitioner merely indorsed the certificates in blank and caused them to be placed in a safe deposit box carried in the name of his wife, but to which his private secretary had access.…
2Cases cited11 opinions
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Basket v. HassellSupreme Court of the United States · 1883
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Edson v. LucasCourt of Appeals for the Eighth Circuit · 1930
- Reed v. RobertsSupreme Court of Pennsylvania · 1877
6 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Hoefle v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Lawton v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- United States v. Cummins Distilleries CorporationCourt of Appeals for the Sixth Circuit · 1948
- Commissioner of Internal Revenue v. OldsCourt of Appeals for the Sixth Circuit · 1932
32 more not listed; retrieve them via the Exa API.