Legal Opinion
McClure v. United States
District Court, D. Maryland
Decided May 18, 1955No. Civ. No. 7578PublishedCited by 2 opinions
1Opinion of the Court
THOMSEN, District Judge.
This action for refund of federal income taxes involves a fee of $54,154.62, received by John E. McClure in 1950 for services rendered over the period 1930-1950. During the first part of that period, McClure was married to Helen P. McClure. In 1943 they were divorced, and in 1944 he married Helen M. McClure. Under the income splitting provisions of the Revenue Act of 1948, 26 U.S.C.A. §§ 12(d) and 51(b), and the long term compensation provisions of the Internal Revenue Code of 1939, sec. 107 (a), 26 U.S.C.A. § 107(a), McClure contends that in spreading the fee back…
2Cases cited13 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Smart v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Lindstrom v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1945
- Hofferbert v. Marshall Et UxCourt of Appeals for the Fourth Circuit · 1952
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3Cited by2 opinions
- John E. McClure and Helen M. McClure v. The United States of AmericaCourt of Appeals for the Fourth Circuit · 1955
- Calvin v. United StatesDistrict Court, D. Colorado · 1964