Legal Opinion
United States v. Dickinson
Court of Appeals for the First Circuit
Decided February 15, 1938No. 3308PublishedCited by 15 opinions
1Opinion of the Court
WILSON, Circuit Judge.
This is an appeal from a judgment of the District Court of Massachusetts in a suit to recover income taxes for the year 1929 claimed by the taxpayer to have been illegally assessed and collected by the Commissioner of Internal Revenue.
The government in its answer sets up the following in defense:
“4. The difference between the value on March 1, 1913, of Mrs. Dickinson’s interest in the partnership and the value of the shares of stock received for it on October 1, 1917, was a taxable profit and income to Mrs. Dickinson in 1917, on the sale and transfer of her interest to…
2Cases cited7 opinions
- Towne v. EisnerSupreme Court of the United States · 1918
- Weiss v. StearnSupreme Court of the United States · 1924
- Marr v. United StatesSupreme Court of the United States · 1925
- Helvering v. SalvageSupreme Court of the United States · 1936
- McEachern v. RoseSupreme Court of the United States · 1937
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Commissioner of Internal Revenue v. Mellon. Commissioner of Internal Revenue v. ScaifeCourt of Appeals for the Third Circuit · 1950
- Commissioner of Internal Revenue v. American Light & Traction Co.Court of Appeals for the Seventh Circuit · 1942
- Clauson v. Prudential Insurance Co. of AmericaDistrict Court, D. Massachusetts · 1961
- Commissioner of Internal Revenue v. SaltonstallCourt of Appeals for the First Circuit · 1941
- Dunkin' Donuts Inc. v. PanagakosDistrict Court, D. Massachusetts · 1998
10 more not listed; retrieve them via the Exa API.