Legal Opinion
Fox v. Harrison
Court of Appeals for the Seventh Circuit
Decided November 18, 1944No. 8541PublishedCited by 52 opinions
1Opinion of the Court
MAJOR, Circuit Judge.
This is an appeal from a District Court judgment in favor of plaintiff (taxpayer), in an action against defendant (Collector of Internal Revenue) to recover certain of plaintiff’s income tax for the year 1939, paid pursuant to a deficiency assessment. During 1939, the Henry H. Cross Company, a corporation, acquired from plaintiff 1,000 shares of its stock, for which it paid $100,000. The payment thus received was not included in plaintiff’s income tax return for the year in question. The Commissioner determined that it should have been included and, as a result of such…
2Cases cited5 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Smith v. United StatesCourt of Appeals for the Third Circuit · 1941
- Commissioner of Internal Revenue v. BabsonCourt of Appeals for the Seventh Circuit · 1934
- Parker v. United StatesCourt of Appeals for the Seventh Circuit · 1937
- Urling v. FinkCourt of Appeals for the Third Circuit · 1944
3Cited by52 opinions
- Enoch v. CommissionerUnited States Tax Court · 1972
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- Television Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Anna I. Woodworth v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
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