Legal Opinion
Kell v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 24, 1937No. 8104PublishedCited by 10 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
This petition for review tests whether the Board was right in sustaining the Commissioner’s determination (1) That petitioner, and not his wife and children, was the owner of a one-fourth interest in properties of the “R. O. Harvey lease account,” a body of mineral lands, leases, and interests belonging one-fourth to R. O. Harvey, one-fourth to J. J. Perkins, one-fourth to S. H. Cullum, and one-fourth to Frank Kell, or to his wife and children according to the legal effect of the facts established by the undisputed evidence oral and written; (2) that in the year 1920…
2Cases cited9 opinions
- Marshall v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Commissioner of Internal Revenue v. OldsCourt of Appeals for the Sixth Circuit · 1932
- Champlin v. CommissionerCourt of Appeals for the Tenth Circuit · 1934
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1934
- Copland v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Detroit Edison Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Richardson v. SmithCourt of Appeals for the Second Circuit · 1939
- Hardymon v. GlennDistrict Court, W.D. Kentucky · 1944
- Whiteley v. CommissionerUnited States Board of Tax Appeals · 1940
- Nehring v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1942
5 more not listed; retrieve them via the Exa API.