Legal Opinion
C. Rogler Elliott and Martha Elliott v. United States
Court of Appeals for the Tenth Circuit
Decided August 27, 1970No. 39-70_1PublishedCited by 23 opinions
1Opinion of the Court
ORIE L. PHILLIPS, Circuit Judge.
In their joint income tax return for the year 1962, the Elliotts reported the receipt of $49,843 paid to C. Rogler Elliott, 1 as a long-term capital gain. The Commissioner of Internal Revenue held that such amount was taxable as ordinary income. On July 20, 1965, he issued the statutory notice of a deficiency in the amount of $14,900.90. On November 15, 1965, the Elliotts paid such amount, together with interest thereon, aggregating $17,187.47, to the District Director of Internal Revenue at Kansas City, Missouri. On April 5, 1966, they brought the instant…
2Cases cited12 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Hort v. CommissionerSupreme Court of the United States · 1941
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Jones, Collector of Internal Revenue v. CorbynCourt of Appeals for the Tenth Circuit · 1950
- Commissioner of Internal Revenue v. Starr Bros., IncCourt of Appeals for the Second Circuit · 1953
7 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Schelble v. CommissionerCourt of Appeals for the Tenth Circuit · 1997
- M. Lloyd Freese and Dorothy M. Freese v. United StatesCourt of Appeals for the Tenth Circuit · 1972
- Paul T. Vaaler, Individually, and as Special Administrator of the Estate of Thelma T. Vaaler, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1972
- Foy v. CommissionerUnited States Tax Court · 1985
- George Lattera Angeline Lattera v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2006
18 more not listed; retrieve them via the Exa API.