Legal Opinion
Douglas v. Commissioner of Internal Revenue
Supreme Court of the United States
Decided May 15, 1944No. Nos. 130—133PublishedCited by 26 opinions
1Opinion of the CourtJustice Reed
The Commissioner of Internal Revenue assessed income tax deficiencies against the petitioners for the year 1937, because of their failure to include in income for that year sums required to be reported by the terms of Article 23 (m)-10 (c) of Treasury Regulations 94, issued pursuant to § 23 (m), Revenue Act of 1936. The facts were not in dispute. Bessie P. Douglas, the petitioner in Nos. 130 and 131, was in 1929 co-owner with Adeline R. Morse, Charles H. Robinson, and Irene B. Robinson Cirkler of an iron ore mine in St. Louis County, Minnesota, known as the Pettit mine. The petitioners in No.…
2Cases cited20 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Higgins v. SmithSupreme Court of the United States · 1940
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
15 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Nathaniel C. Wood and Gertrude L. Wood v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Sunray Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1945
- Douglas v. CommissionerSupreme Court of the United States · 1944
- Bayou Verret Land Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1971
- United States of America and Albert J. Valentas, Internal Revenue Agent v. Humble Oil & Refining CompanyCourt of Appeals for the Fifth Circuit · 1974
21 more not listed; retrieve them via the Exa API.