Legal Opinion
Thompson Et Ux. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided April 7, 1953No. 6550PublishedCited by 13 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
Petitioners, who are husband and wife, appeal to us from a decision of the Tax Court, entered July 14, 1952, which sustained a determination by the Commissioner of a deficiency of $18,503.88 in the income tax of petitioners for 1946.
From April 1, 1939, through February 1, 1946, Thomas Thompson, hereinafter referred to as the petitioner, was employed by Virginia Shoe Company of Fredericks-burg, Virginia, hereinafter referred to as the employer, as a traveling salesman. Beginning June 15, 1942, the employer paid the petitioner $5,000 a year. In January, 1943, the petitioner…
2Cases cited7 opinions
- United States v. MerriamSupreme Court of the United States · 1923
- Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
- Langer v. CommissionerUnited States Tax Court · 1951
- Langer's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
- KIMBRELL'S HOME FURNISH. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Frito-Lay, Inc. v. So Good Potato Chip CompanyCourt of Appeals for the Eighth Circuit · 1976
- Old Virginia Brick Company, Incorporated v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1966
- Sedlack v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Cass Bank & Trust Co. v. National Indemnity Co.Court of Appeals for the Eighth Circuit · 1964
- Donahoe v. CommissionerUnited States Tax Court · 1954
8 more not listed; retrieve them via the Exa API.