Legal Opinion
Childers v. Commissioner
Court of Appeals for the Ninth Circuit
Decided November 4, 1935No. 7464PublishedCited by 9 opinions
1Per curiam
This is a petition to review simultaneous decisions of the United States Board of Tax Appeals entered January 11, 1934, and involves the federal income tax liability of the petitioner, formerly a resident of El Centro, Cal., and now residing in Los Angeles, Cal.
The petitioner claims that the respondent has erroneously included in the petitioner’s taxable income the amounts of $11,-588.23 and $10,055 for tile years 1927 and 1928, respectively, representing compensa*28tion received by the petitioner" “for services as an officer or employee” of the Imperial Irrigation District of the state of…
2Cases cited19 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Singer Manufacturing Co. v. RahnSupreme Court of the United States · 1889
- Helvering v. PowersSupreme Court of the United States · 1934
- Green v. SouleCalifornia Supreme Court · 1904
- Chicago, Rock Island & Pacific Railway Co. v. BondSupreme Court of the United States · 1916
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3Cited by9 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Commissioner of Internal Revenue v. HarlanCourt of Appeals for the Ninth Circuit · 1935
- Santa Rosa Island Authority v. F. Rust Smith & Sons, Inc.Court of Appeals for the Fifth Circuit · 1962
- Devlin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Commissioner v. Stimson Mill Co.Court of Appeals for the Ninth Circuit · 1943
4 more not listed; retrieve them via the Exa API.