Legal Opinion
Commissioner of Internal Revenue v. Montgomery
Court of Appeals for the Fifth Circuit
Decided July 20, 1944No. 10911, 10912PublishedCited by 12 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
P. O’B. Montgomery is a construction engineer residing in Texas. In his income tax return for 1936* he showed income from five construction contracts, the largest being with the State of Texas, for building the State Hall, for the Texas Centennial Exposition. This contract during the course of its execution was on July 1, 1936, assigned to a corporation, P. O’B. Montgomery, Incorporated, which returned as its income profits thereafter arising from the execution of the contract. The Commissioner determined that the entire profit on the contract was taxable to Montgomery,…
2Cases cited11 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Helvering v. EubankSupreme Court of the United States · 1941
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Nat Harrison Assoc., Inc. v. CommissionerUnited States Tax Court · 1964
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Montgomery v. ThomasCourt of Appeals for the Fifth Circuit · 1944
- Wurtsbaugh v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Blue Flame Gas Co. v. CommissionerUnited States Tax Court · 1970
7 more not listed; retrieve them via the Exa API.