Legal Opinion
Thomas v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided May 5, 1943No. 10503, 10504PublishedCited by 15 opinions
1Opinion of the Court
WALLER, Circuit Judge.
The petitions are for review of decisions of the Board of Tax Appeals sustaining the Commissioner’s determination of income tax deficiencies for the year 1936 against James Thomas and his wife, Rosalie Segari Thomas.
In 1936 the Louisiana Culvert Company, Inc., paid, in the form of a gift, to its secretary-manager, James Thomas, .the sum of $25,000 which the Board determined in its findings of fact to be compensation for services rendered and not a gift; and that James Thomas and his wife, who resided in Louisiana and reported their income on the community basis, should…
2Cases cited4 opinions
- Wilmington Trust Co. v. HelveringSupreme Court of the United States · 1942
- Humphreys v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1942
- LE Pinkham Med. Co. v. Com'r of Internal RevenueCourt of Appeals for the First Circuit · 1942
- E. G. Robichaux Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1929
3Cited by15 opinions
- Ruth T. Lengsfield, Coralie Mayer Lengsfield and Blanche L. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Burke v. Mesta MacH. Co.District Court, W.D. Pennsylvania · 1948
- Nickelsburg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Edward F. Webber v. Commissioner or Internal Revenue, Edward F. Webber and Lelia Vesta Webber v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
- United States v. RobertsonCourt of Appeals for the Tenth Circuit · 1951
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