Legal Opinion
Grant v. Rose
District Court, N.D. Georgia
Decided January 30, 1928No. 912, 913PublishedCited by 16 opinions
1Opinion of the Court
SIBLEY, District Judge.
J. T. Rose, as Collector of Internal Revenue, demurs to two suits against him for recovery of income taxes, one brought by John W. Grant for taxes exacted for the years 1920, 1921, and 1922, and one brought by John W. Grant and his wife, Mrs. Annie I. Grant, for taxes exacted on a joint return for the year 1923. The cases arise out of similar facts, and will be dealt with in one opinion.
The decisive questions are: (1) Is $25,-000 received in 1920 by John W. Grant under the will of his mother taxable as income? (2) Is he entitled to an allowance each year for…
2Cases cited6 opinions
- United States v. MerriamSupreme Court of the United States · 1923
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
- Roby v. NewtonSupreme Court of Georgia · 1905
- Austell v. SwannSupreme Court of Georgia · 1885
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Blenheim Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1942
- Buttolph v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1928
- Cole v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Spanos v. United StatesDistrict Court, D. Maryland · 1963
- McIntosh v. WilkinsonDistrict Court, E.D. Wisconsin · 1929
11 more not listed; retrieve them via the Exa API.