Legal Opinion
Kavanagh, Collector of Internal Revenue v. Evans
Court of Appeals for the Sixth Circuit
Decided April 9, 1951No. 11203_1PublishedCited by 38 opinions
1Opinion of the Court
HICKS, Chief Judge.
Appellee, Evans, brought suit in the District Court to recover an alleged over-payment of income taxes for the years 1938-1941. The court rendered judgment in his favor for the sum of $15,564.64, with interest. Stripped of irrelevancies, the question for review is, whether the court erred in determining that appellee’s gains from the transfer of his patent rights were taxable as gains from the sale of capital assets. Sec. 117(a) (4) of the Internal Revenue Code, 26 U.S.C.A. § 117(a) (4). If they were, an affirmance results; otherwise not.
The court found upon substantial and…
2Cases cited6 opinions
- Waterman v. MacKenzieSupreme Court of the United States · 1891
- Gayler v. WilderSupreme Court of the United States · 1851
- United States v. General Electric Co.Supreme Court of the United States · 1926
- Moore v. MarshSupreme Court of the United States · 1869
- Kenyon v. Automatic Instrument Co.Court of Appeals for the Sixth Circuit · 1947
1 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Orla E. Watson and Edith Watson v. United StatesCourt of Appeals for the Tenth Circuit · 1955
- Bell Intercontinental Corporation v. The United StatesUnited States Court of Claims · 1967
- United States v. Eben H. Carruthers and Nancy CarruthersCourt of Appeals for the Ninth Circuit · 1955
- Newton v. United StatesUnited States Court of Claims · 1958
- Ruge v. Comm'rUnited States Tax Court · 1956
33 more not listed; retrieve them via the Exa API.