Legal Opinion
Coates v. United States
Court of Appeals for the Second Circuit
Decided May 6, 1940No. 254PublishedCited by 32 opinions
1Opinion of the Court
PATTERSON, Circuit Judge.
The plaintiff in 1931 and 1932 was attorney for a number of villages in the State of New York and received compensation for his services. He reported such compensation in his income tax return for 1931 and paid tax accordingly. For 1932 he also reported such compensation, but after paying the first two installments of tax on the basis called for in the return he made up his mind that compensation as attorney for the villages was not taxable income. The two installments paid on account of the 1932 tax being in excess of the entire tax due for that year if the income…
2Cases cited7 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Register v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1934
- Ewart v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1938
- Burges v. CommissionerCourt of Appeals for the Fifth Circuit · 1934
2 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- Michael Lindsey v. Fred Smith, Commissioner, Alabama Department of Corrections, J.D. White, Warden Holman UnitCourt of Appeals for the Eleventh Circuit · 1987
- Aubrey Dennis Adams, Jr. v. Louie Wainwright, Jim SmithCourt of Appeals for the Eleventh Circuit · 1986
- Johnny Lee Futch v. Richard L. DuggerCourt of Appeals for the Eleventh Circuit · 1989
27 more not listed; retrieve them via the Exa API.