Legal Opinion
Julian C. Stanford and Elizabeth C. Stanford v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 23, 1961No. 17279_1PublishedCited by 26 opinions
1Opinion of the Court
JERTBERG, Circuit Judge.
Before us are petitions for review of the decision of the Tax Court of the United States, reported at 34 T.C. 1150. The petitioners are husband and wife, who filed separate income tax returns on the cash basis for the taxable year 1955. The husband, Julian C. Stanford, will hereafter be called the taxpayer.
The basic and broad question raised by the petitions for review is whether or not the receipt by petitioners in 1955 of 45,-000 German marks ($10,662.48) from Kaufhof A.G., a German corporation [the Corporate successor of Leonhard Tietz A.G.], represents taxable…
2Cases cited11 opinions
- Association of Westinghouse Salaried Employees v. Westinghouse Electric Corp.Supreme Court of the United States · 1955
- Commissioner v. AckerSupreme Court of the United States · 1959
- Lewyt Corp. v. CommissionerSupreme Court of the United States · 1955
- Cook v. TaitSupreme Court of the United States · 1924
- Commissioner v. ConnellySupreme Court of the United States · 1949
6 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Norfolk Southern Corp. v. CommissionerUnited States Tax Court · 1995
- Dillin v. CommissionerUnited States Tax Court · 1971
- Donald Joe Moorhead, Dba Don Moorhead Harvesting Company v. United States of America, Clifton Gattis, Dba Packing Company v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Hospital Corp. of Am. v. CommissionerUnited States Tax Court · 1996
- United States v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1969
21 more not listed; retrieve them via the Exa API.