Legal Opinion
Ewart v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided July 22, 1938No. 6657PublishedCited by 11 opinions
1Opinion of the Court
BIGGS, Circuit Judge.
The petitioner is a duly licensed attorney and counsellor at law who practices his profession in Toms River, New Jersey. In the year 1932, and for a number of years prior thereto, he rendered services as an attorney at law to two Townships and eight Boroughs, municipalities located in Ocean County, New Jersey. In the year 1932 he received by way of retainers from these clients the sum of $750 and by way of fees from them the sum of $4,223.26, payments totalling $4,973.26. The Commissioner added this sum to the petitioner’s taxable income for the year 1932 and assessed the…
2Cases cited11 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Helvering v. RankinSupreme Court of the United States · 1935
- Lucas v. ReedSupreme Court of the United States · 1930
- Helvering v. TherrellSupreme Court of the United States · 1938
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Reilly v. OzzardSupreme Court of New Jersey · 1960
- Coates v. United StatesCourt of Appeals for the Second Circuit · 1940
- Lohman v. CommissionerCourt of Appeals for the Eighth Circuit · 1943
- Taylor v. Hoboken Bd. of Educ.New Jersey Superior Court Appellate Division · 1983
- Meigs v. United StatesCourt of Appeals for the First Circuit · 1940
6 more not listed; retrieve them via the Exa API.