Legal Opinion

Hopkins v. Commissioner of Internal Revenue

Court of Appeals for the Sixth Circuit

Decided August 21, 1944No. 9566Published

1Opinion of the Court

144 F.2d 683 (1944)

HOPKINS

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 9566.

Circuit Court of Appeals, Sixth Circuit.

August 21, 1944.

David A. Gaskill, of Cleveland, Ohio (Thompson, Hine & Flory, David A. Gaskill, Earl P. Schneider, and Glen O. Smith, all of Cleveland, Ohio, on the brief), for petitioner.

L. A. Post, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, J. Louis Monarch, and L. W. Post, all of Washington, D. C., on the brief), for respondent.

Before SIMONS, HAMILTON, and McALLISTER, Circuit Judges.

HAMILTON, Circuit Judge.

The question for decision is whether net taxable income of two…

2Cases cited21 opinions

  1. Helvering v. CliffordSupreme Court of the United States · 1940
  2. Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
  3. Gould v. GouldSupreme Court of the United States · 1917
  4. Helvering v. StuartSupreme Court of the United States · 1942
  5. Douglas v. WillcutsSupreme Court of the United States · 1935

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