Legal Opinion
Robert and Barbara Jones v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 3, 1985No. 83-7094PublishedCited by 8 opinions
1Opinion of the Court
GOODWIN, Circuit Judge.
An internationally recognized scientist who had worked for the government for more than thirty years designing improvements in aircraft and space vehicles, and whose inventions included the swept-wing concept for jet aircraft, at the end of his career received a $15,000 award for special achievement in aircraft and space vehicle design. In due course the income tax collector demanded approximately half of the award, and Jones appeals a Tax Court judgment that the award is income and accordingly taxable. Jones v. Commissioner, 79 T.C. 1008 (1982).
Jones contends that the…
2Cases cited8 opinions
- William Simmons and Viola Simmons, His Wife v. United StatesCourt of Appeals for the Fourth Circuit · 1962
- Loma Linda University v. SchweikerCourt of Appeals for the Ninth Circuit · 1983
- Denniston v. CommissionerUnited States Tax Court · 1964
- Frederick W. Denniston v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1965
- Francis M. Rogallo and Gertrude S. Rogallo v. United StatesCourt of Appeals for the Fourth Circuit · 1973
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Marquette University v. United StatesDistrict Court, E.D. Wisconsin · 1986
- Black v. United StatesUnited States Court of Claims · 1992
- Crowell v. CommissionerUnited States Tax Court · 1989
- Auborn v. CommissionerUnited States Tax Court · 1989
- Auborn v. CommissionerUnited States Tax Court · 1989
3 more not listed; retrieve them via the Exa API.