Legal Opinion
Johnson v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 31, 1937No. 10704, 10705PublishedCited by 12 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
These are petitions to review an order of the Board of Tax Appeals redetermining deficiencies in the income taxes of W. D. Johnson for the years 1927, 1928, and 1929, which petitions have been consolidated. In determining these deficiencies, it was held that the taxpayer, in calculating the amount of his income, was not entitled to deduct, as taxable to his wife, who filed a separate return, one-half of the total income received by him from certain property which he designated in his returns as “community property.”
The taxpayer, W. D. Johnson, married his wife in Texas…
2Cases cited22 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Helvering v. RankinSupreme Court of the United States · 1935
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Hopkins v. BaconSupreme Court of the United States · 1930
17 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Chase Nat'l Bank v. CommissionerUnited States Tax Court · 1955
- Adams v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1940
- Herder v. HelveringCourt of Appeals for the D.C. Circuit · 1939
- Black v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1940
- Chase National Bank v. CommissionerCourt of Appeals for the Eighth Circuit · 1955
7 more not listed; retrieve them via the Exa API.