Legal Opinion
United States v. Popham
Court of Appeals for the Eighth Circuit
Decided July 10, 1952No. 14505_1PublishedCited by 3 opinions
1Opinion of the Court
RIDDICK, Circuit Judge.
The United States appeals from a decision of the District Court for the Western District of Missouri in an action by the appellee, Popham, for recovery of an alleged overpayment of income taxes for 1943. The sole issue presented is whether for income tax purposes appellee was “in active service in the military * * * forces of the United States * * * at any time during the taxable year * * * 1943” within the meaning of section 6(d) (1) of the Current Tax Payment Act of June 9, 1943, 57 Stat. 126, 146, 26 U.S.C. A. § 1622 note. 1 It is conceded that if the appellee was in…
2Cases cited6 opinions
- United States v. StewartSupreme Court of the United States · 1940
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Commissioner v. ConnellySupreme Court of the United States · 1949
- Mitchell v. CohenSupreme Court of the United States · 1948
- Epley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Estate of Richard C. Du Pont, Deceased, Wilmington Trust Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- Du Pont v. CommissionerUnited States Tax Court · 1952
- Du Pont v. CommissionerUnited States Tax Court · 1952