Legal Opinion
Commissioner of Internal Revenue v. Swent
Court of Appeals for the Fourth Circuit
Decided May 8, 1946No. 5449PublishedCited by 40 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is an appeal from a decision of the Tax Court of the United States allowing the taxpayers James Swent and Ursula Swent (husband and wife) an exemption from United States income taxes on $25,-000 earned during the year 1940 by James Swent in Mexico. There is no dispute as to the facts.
The applicable statute is Section 116(a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 116, prior to the 1942 amendments, which reads:
“Sec. 116. Exclusions from gross income.
“In addition to the items specified in section 22(b), the following items shall not be included in…
2Cases cited12 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- United States v. StewartSupreme Court of the United States · 1940
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
7 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Glenn Weible and Patricia Weible v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Downs v. COMMISSIONER OF INTERNAL REVENUE.Court of Appeals for the Ninth Circuit · 1948
- Commissioner of Internal Revenue v. NubarCourt of Appeals for the Fourth Circuit · 1950
- Vento v. Director of Virgin Islands Bureau of Internal RevenueCourt of Appeals for the Third Circuit · 2013
35 more not listed; retrieve them via the Exa API.