Legal Opinion
Massey v. Commissioner
Court of Appeals for the Fifth Circuit
Decided June 28, 1944No. 10927PublishedCited by 10 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
This case presents four petitions for review involving asserted deficiencies in income taxes of W. B. Massey and his wife. The questions presented relate to the tax incidence of cash and oil interests received by Massey as payment for legal services rendered. The proceedings were consolidated before the Board of Tax Appeals, and the petitions for review were consolidated for hearing and adjudication in this court.
*430In 1933, Gus Gipson executed a mineral lease covering his undivided 5/16 interest ■in forty acres of land in Louisiana. In 1935, Gipson’s mother by written…
2Cases cited6 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Burnet v. LoganSupreme Court of the United States · 1931
- Anderson v. HelveringSupreme Court of the United States · 1940
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
- Atlas Milling Co. v. JonesCourt of Appeals for the Tenth Circuit · 1940
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. Randolph GeorgeCourt of Appeals for the Ninth Circuit · 2005
- Estate of Arnett v. CommissionerUnited States Tax Court · 1958
- Parr v. Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Jack H. Vestal and Mary S. Vestal v. United States of America, John T. Daniel and Thase F. Daniel v. United StatesCourt of Appeals for the Eighth Circuit · 1974
- Fleming v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
5 more not listed; retrieve them via the Exa API.