Legal Opinion
Gillespie v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 11, 1942No. 9883PublishedCited by 9 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
As executor of the last will of Maud Gillespie, hereafter called the taxpayer, petitioner seeks reversal of a decision of the Board of Tax Appeals (43 B.T.A. 399') which determined that there was a deficiency of $549.76 in respect of the taxpayer’s income tax for 1935.
At all times here pertinent the taxpayer, her husband (F. A. Gillespie) and their three sons owned all (10,000 shares) of the capital stock of F. A. Gillespie & Sons Company, an Oklahoma corporation. Five of the shares were owned and held by the taxpayer, five by her husband and five by each son. The…
2Cases cited11 opinions
- Klein v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
- Bodine v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1939
- Commissioner v. John C. Moore Corp.Court of Appeals for the Second Circuit · 1930
- Raymond v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
- Citizens Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1941
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of Bell v. CommissionerUnited States Tax Court · 1973
- Gillespie v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1945
- Commissioner of Internal Revenue v. Kann's EstateCourt of Appeals for the Third Circuit · 1949
- MacArthur v. CommissionerCourt of Appeals for the Eighth Circuit · 1948
- Manne v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1946
4 more not listed; retrieve them via the Exa API.