Legal Opinion
Saenger v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 10, 1934No. 7148PublishedCited by 23 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
The question for decision here as to amounts paid Saenger by Saenger Theaters, Inc., in 3929 as extra compensation in addition to his regular salary is: Whose income were they? Saenger insists that they were income of a corporation, A. So J., Inc., formed in 1927 to succeed to the partnership business of Saenger Bros.; the Commissioner, that they were Saenger’s. The question is answered by determining who earned them. Lucas v. Earl, 281 U. S. Ill, 50 S. Ct. 241, 74 L. Ed. 731.
The Commissioner and the Board say Saenger did. The petitioner admits that on the face of it,…
2Cases cited16 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Corliss v. BowersSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Burnet v. GuggenheimSupreme Court of the United States · 1933
11 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Batman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Fordyce v. HelveringCourt of Appeals for the Eighth Circuit · 1935
- Scherf v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1947
- Turbeville v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
18 more not listed; retrieve them via the Exa API.