Legal Opinion
John Paul Jones and Ruth j.rubel Jones v. United States
Court of Appeals for the Tenth Circuit
Decided August 21, 1972No. 71-1386PublishedCited by 31 opinions
1Opinion of the Court
MURRAH, Circuit Judge.
This is the second effort of Ruth J. Rubel Jones and her husband John Paul Jones to have certain annual payments, received by Mrs. Jones under the terms of a written agreement, treated as capital gains for tax purposes. In the earlier case a jury determined that the payments received by Mrs. Jones in the 1956 and 1957 taxable years were ordinary income. We affirmed the judgment entered on that verdict. See Jones v. United States, 387 F.2d 1004 (10th Cir. 1967), cert. denied, 392 U.S. 927, 88 S.Ct. 2284, 20 L.Ed.2d 1385 (1968). The present action is concerned with…
2Cases cited9 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Fairmont Aluminum Company v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
- James Talcott, Inc. v. Allahabad Bank, Ltd.Court of Appeals for the Fifth Circuit · 1971
- Gillespie v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1945
4 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Yamaha Corporation of America v. United States of AmericaCourt of Appeals for the D.C. Circuit · 1992
- United States v. BotefuhrCourt of Appeals for the Tenth Circuit · 2002
- Donald A. Peck Judith W. Peck v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- Adolph Coors Company v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1975
- Medical Development Corporation v. Industrial Molding Corporation, Medical Development Corporation v. Industrial Molding CorporationCourt of Appeals for the Tenth Circuit · 1973
26 more not listed; retrieve them via the Exa API.