Legal Opinion
Hogle v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided November 25, 1942No. 2566PublishedCited by 16 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals and involves income taxes for the years 1934 to 1937, inclusive, assessed against James A. Hogle, petitioner. The Board held that all of the income in question was taxable to Hogle under § 22(a) of the Revenue Acts of 1934 and 1936, 26 U.S.C.A. Int. Rev.Acts, pages 669, 825.
Hogle and Mary C. Hogle, his wife, reside in Salt Lake City, Utah. They have three children, Mary Katharine Hogle McTernan, born June 5, 1911, James E. Hogle, born September 16, 1912, and George H. Hogle, born April 10, 1915.
In…
2Cases cited27 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Helvering v. StuartSupreme Court of the United States · 1942
22 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Rubin v. CommissionerUnited States Tax Court · 1968
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Visintainer v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
- Armstrong v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1944
- Hall v. CommissionerCourt of Appeals for the Tenth Circuit · 1945
11 more not listed; retrieve them via the Exa API.