Legal Opinion
Lohman v. Commissioner
Court of Appeals for the Eighth Circuit
Decided March 3, 1943No. 12356PublishedCited by 11 opinions
1Opinion of the Court
RIDDICK, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals affirming the Internal Revenue Commissioner’s determination of a deficiency in petitioner’s income tax for the year 1936. Petitioner is one of five lawyers who represented the Insurance Department of the State of Missouri as counsel in protracted litigation with fire insurance companies. In 1936, the attorneys received compensation for their services. Believing the income thus realized exempt from federal taxation, none of the attorneys reported it. The Commissioner of Internal Revenue took the opposite…
2Cases cited26 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Helvering v. GerhardtSupreme Court of the United States · 1938
- Helvering v. RankinSupreme Court of the United States · 1935
21 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Asheville Tobacco Board of Trade, Inc., a Corporation v. Federal Trade CommissionCourt of Appeals for the Fourth Circuit · 1959
- Pope v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Beer v. CommissionerUnited States Tax Court · 1975
- Walling v. McKayDistrict Court, D. Nebraska · 1946
- Cochran v. CommissionerCourt of Appeals for the Fifth Circuit · 1943
6 more not listed; retrieve them via the Exa API.