Legal Opinion
McDermott v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided June 18, 1945No. 8876PublishedCited by 21 opinions
1Opinion of the Court
EDGERTON, Associate Justice.
The American Bar Association awarded its Ross Essay Prize for 1939, in the sum of $3000, to the petitioner. The Commissioner of Internal Revenue ruled that the prize was taxable to the petitioner as income and the Tax Court of the United States sustained the Commissioner. The petitioner brought the case here for review.
Erskine M. Ross, a retired federal judge, died at his home in California in 1928. His will contained the following clause: “11th: I give, devise and bequeath out of my said estate to the American Bar Association the sum of $100,000 to be by it safely…
2Cases cited10 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Irwin v. GavitSupreme Court of the United States · 1925
- United States v. MerriamSupreme Court of the United States · 1923
5 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Robertson v. United StatesSupreme Court of the United States · 1952
- William Simmons and Viola Simmons, His Wife v. United StatesCourt of Appeals for the Fourth Circuit · 1962
- Van Dusen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1948
- Stout v. CommissionerUnited States Tax Court · 1959
16 more not listed; retrieve them via the Exa API.