Legal Opinion
Neil v. United States
Court of Appeals for the Ninth Circuit
Decided May 11, 1953No. 13109PublishedCited by 9 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
This appeal is from a judgment denying recovery of Federal income taxes paid by appellants, William P. 'Neil and Mary Neil, husband and wife, for the calendar year 1946.
At all pertinent times, appellants were domiciled in California, a community property State. 1 From December 2, 1943, to September 30, 1946, William P. Neil was a member of a partnership called LeRoy D. Owen Company. All income of appellants or either of them, including William P. Neil’s share of the partnership’s income, was community property of appellants- — -property in which they had equal interests.
2Cases cited5 opinions
- Utz & Dunn Co. v. Regulator Co.Court of Appeals for the Eighth Circuit · 1914
- Coltrane v. TempletonCourt of Appeals for the Fourth Circuit · 1901
- Borough of Hasbrouck Heights v. AgriosDistrict Court, D. New Jersey · 1935
- Lampert v. Hollis Music, Inc.District Court, E.D. New York · 1952
- Neil v. United StatesDistrict Court, S.D. California · 1951
3Cited by9 opinions
- Stoumen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Edward J. Barry v. United StatesCourt of Appeals for the Seventh Circuit · 1976
- United States v. GilboyDistrict Court, M.D. Pennsylvania · 1958
- UNITED STATES of America, Plaintiff-Appellee, v. Kent Borden ROGERS, Defendant-AppellantCourt of Appeals for the Ninth Circuit · 1997
- Commissioner of Internal Revenue v. Goldberger's Estate. Trounstine v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
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