Legal Opinion
Johnston v. Helvering
Court of Appeals for the Second Circuit
Decided February 23, 1944No. 60, 61PublishedCited by 21 opinions
1Opinion of the Court
L. HAND, Circuit judge.
The taxpayers in these cases appeal from two orders of the Tax Court, assessing deficiencies against them on their income taxes for the year 1937. The appeals are precisely alike, and the only question in each is whether payments made to the taxpayers in that year should he regarded as income within § 162(b), or § 22(a) of the ■Revenue Act of 1936, 26 U.S.C.A. Int.Rev. Acts, pages 893, 825, or indeed whether they can be so regarded under the Sixteenth Amendment. The facts which raise this question, and which were stipulated, are as follows. The taxpayers were life…
2Cases cited7 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- In Re the Will of ChapalNew York Court of Appeals · 1936
- Jackson ex dem. Norton v. WillardNew York Supreme Court · 1809
- In Re the Accounting of Bankers Trust Company, as Trustee Under the Will of OtisNew York Court of Appeals · 1937
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- The South Bay Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Gloria M. Packard Polt, Estate of Robert L. Dula, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
- Dula v. CommissionerUnited States Tax Court · 1955
- United States v. Bank of America National Trust & Savings Ass'nCourt of Appeals for the Ninth Circuit · 1963
- McCullough v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
16 more not listed; retrieve them via the Exa API.