Legal Opinion
Gillespie v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided October 29, 1945No. 3123PublishedCited by 19 opinions
1Opinion of the Court
MURRAH, Circuit Judge.
The first question presented by this appeal is whether a judgment of the Tax Court involving amounts received by the taxpayer for the taxable year 1934, operates as an estoppel to the maintenance of this suit involving income of the taxpayer in subsequent years from the same source. The Tax Court held the taxpayer estopped by its former judgment, and that ruling, if correct, is dispositive of this appeal.
To effect an absolute division of community property, and to settle a suit for separate maintenance, the taxpayer, F. A. Gillespie, and his then wife, Maud Gillespie,…
2Cases cited16 opinions
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Blair v. CommissionerSupreme Court of the United States · 1937
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- New Orleans v. Citizens' BankSupreme Court of the United States · 1897
- Campana Corporation v. HarrisonCourt of Appeals for the Seventh Circuit · 1943
11 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Miller Brewing Co. v. Indiana Department of State RevenueIndiana Supreme Court · 2009
- Trapp v. United StatesCourt of Appeals for the Tenth Circuit · 1949
- McDonald v. PadillaNew Mexico Supreme Court · 1948
- John Paul Jones and Ruth j.rubel Jones v. United StatesCourt of Appeals for the Tenth Circuit · 1972
- Parker v. WestoverCourt of Appeals for the Ninth Circuit · 1955
14 more not listed; retrieve them via the Exa API.