Legal Opinion
Crowley v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided April 9, 1937No. 7176PublishedCited by 11 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
This case is one of several separate proceedings consolidated for hearing before the Board of Tax Appeals, involving identical facts and relating to income tax assessments against petitioner, Daniel T. Crowley, and the estate of Elizabeth Crowley. The Board sustained the Commissioner and redetermined deficiencies in individual income tax for the years 1927 and 1928 in the amounts of $2,278.-23 and $11,204.57, respectively.
The question presented is whether attorneys’ fees paid by minority stockholders for services resulting in acquisition, of a greater interest in the…
2Cases cited12 opinions
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Burnet v. HoustonSupreme Court of the United States · 1931
- Helvering v. RankinSupreme Court of the United States · 1935
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- JONES'ESTATE v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- Bowers v. LumpkinCourt of Appeals for the Fourth Circuit · 1944
- Rassenfoss v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1946
- WF Young, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Helvering v. HighlandCourt of Appeals for the Fourth Circuit · 1942
6 more not listed; retrieve them via the Exa API.