Legal Opinion
Nash v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided February 4, 1937No. 6005PublishedCited by 17 opinions
1Opinion of the Court
EVANS, Circuit Judge.
Petitioner, the taxpayer, raises this question : Does the refund of a state income tax theretofore unconstitutionally exacted, the annual amount of which was deducted by the taxpayer in his Federal income tax return, constitute income for Federal tax purposes in the year in which it is refunded ?
The facts: Petitioner, pursuant to the Wisconsin state income tax law,’ paid $81,-346.50 income taxes upon his wife’s income during the years 1926 to 1931. He deducted these payments in his Federal tax returns. In 1931, the United States Supreme Court held the state tax enactment…
2Cases cited4 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Hoeper v. Tax Comm'n of Wis.Supreme Court of the United States · 1931
- Chicago, RI & P. Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
- Houbigant, Inc. v. CommissionerUnited States Board of Tax Appeals · 1934
3Cited by17 opinions
- Union Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
- Sneed v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- JA Dougherty's Sons v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1941
- Commissioner v. Dallas Title & Guaranty Co.Court of Appeals for the Fifth Circuit · 1941
- Ben Bimberg & Co. v. HelveringCourt of Appeals for the Second Circuit · 1942
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