Legal Opinion
John W. Banks, II v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided September 30, 2003No. 01-2171, 01-2177PublishedCited by 10 opinions
1Opinion of the CourtClay, J., joined by Lawson, D.J.,
MOORE, J. (pp. 389-90), delivered a separate opinion concurring in part, and dissenting in part.
OPINION
CLAY, Circuit Judge.
This is a consolidated appeal from a decision of the United States Tax Court. In Case Nos. 01-2171 and 01-2177, Petitioner John W. Banks, II appeals from the tax court’s decision in favor of the Commissioner of Internal Revenue finding, inter alia, deficiencies in Petitioner’s income tax due for the taxable year 1990 in the amount of $99,068.00. In an accompanying memorandum opinion, the tax court ruled, inter alia, that (1) Petitioner could not exclude from gross income…
2Cases cited34 opinions
- Wilson v. GarciaSupreme Court of the United States · 1985
- Lucas v. EarlSupreme Court of the United States · 1930
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
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3Cited by10 opinions
- Commissioner v. BanksSupreme Court of the United States · 2005
- Benton v. Comm'rUnited States Tax Court · 2004
- David A. Raymond and Lori Raymond v. United StatesCourt of Appeals for the Second Circuit · 2004
- Porter v. United States Agency for International DevelopmentDistrict Court, District of Columbia · 2003
- Bentley Court II Ltd. P'ship v. Comm'rUnited States Tax Court · 2006
5 more not listed; retrieve them via the Exa API.