Legal Opinion
Cohan v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided March 3, 1930No. 114PublishedCited by 2,514 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
In the year 1918 Cohan was a theatrical manager and producer, doing business in partnership with one Harris. He had originally been an actor like his father and mother, with whom while a boy he had begun to act in vaudeville. After 1899 the parents with their two children, Cohan and his sister, divided their earnings, one quarter to each of the children and a half to the parents, the petitioner collecting for all and distributing. In that year they employed a manager and after his death another, who married the daughter in 1905 and with her left the group. The other…
2Cases cited17 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Blodgett v. HoldenSupreme Court of the United States · 1927
- Beaver v. . BeaverNew York Court of Appeals · 1889
- Billings v. United StatesSupreme Court of the United States · 1914
12 more not listed; retrieve them via the Exa API.
3Cited by2,514 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Sanford v. CommissionerUnited States Tax Court · 1968
- Vanicek v. CommissionerUnited States Tax Court · 1985
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957
2,509 more not listed; retrieve them via the Exa API.