Legal Opinion
Moore v. Commissioner
Court of Appeals for the Seventh Circuit
Decided November 26, 1941No. 7706PublishedCited by 43 opinions
1Opinion of the Court
MINTON, Circuit Judge.
The Commissioner of Internal Revenue determined a deficiency in the income tax of 1936 against the Petitioner, Fay Harvey Moore. The Board of Tax Appeals, two members dissenting, upheld the assessment by the Commissioner, and this appeal was taken from the order of the Tax Board.
The Petitioner owned four thousand shares of stock in the Ajax Hand Brake Company. One George M. DeGuire desired to purchase this stock. An agreement was reached on December 31, 1935, and reduced to writing, whereby the Petitioner agreed to sell said stock to DeGuire for $96,000, of which $43,904…
2Cases cited6 opinions
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Bettendorf v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Central Life Assur. Soc., Mut. v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Shellabarger v. CommissionerCourt of Appeals for the Seventh Circuit · 1930
- Lansill v. BurnetCourt of Appeals for the D.C. Circuit · 1932
1 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Merrill v. CommissionerUnited States Tax Court · 1963
- Pacific Coast Music Jobbers, Inc. v. CommissionerUnited States Tax Court · 1971
- Pacific Coast Music Jobbers, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- De Guire v. HigginsCourt of Appeals for the Second Circuit · 1947
- Steel Improv. & Forge Co. v. CommissionerUnited States Tax Court · 1961
38 more not listed; retrieve them via the Exa API.