Legal Opinion
George E. Reynolds, Petition v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided November 7, 1957No. 7490_1PublishedCited by 5 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This petition to review a decision of the Tax Court raises the question whether the taxpayer, who received the sum of $55,536 in 1942 for services rendered over a period of thirty-six months, is entitled, in computing his tax liability for the year, to spread the payment over the period in which the services were rendered under § 107(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 107(a). 1
The taxpayer was a sales agent in the Washington area for Marmon-Herrington Company, Inc., and for certain other manufacturers of automotive products. In this field he rendered…
2Cases cited6 opinions
- Smart v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Cowan v. Henslee, Collector of Internal Revenue. Klein v. Henslee, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Spears v. CommissionerCourt of Appeals for the Third Circuit · 1947
- Englar's Estate v. CommissionerCourt of Appeals for the Second Circuit · 1948
- Samuel J. Chase and Jeannette S. Chase v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Maurice J. Breen and Alyce J. Breen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Ralph B. Wattley and Josephine R. Wattley v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Wattley v. CommissionerUnited States Tax Court · 1958
- Wattley v. CommissionerUnited States Tax Court · 1958
- Wattley v. CommissionerUnited States Tax Court · 1958