Legal Opinion
Ruben v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 14, 1938No. 11100PublishedCited by 30 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This appeal is taken by the executors of the estate of I. H. Ruben, deceased, to review a decision of the Board of Tax Appeals (36 B.T.A. 604) sustaining income taxes found to have accrued against Mr. Ruben in his life-time for the year 1929.
Mr. Ruben did not actually receive the amount of money upon which the tax is based by way of gain or profit from any of his activities or investments in that year, but a compromise settlement was effected during the year whereby a corporation in which Mr. Ruben was a stockholder paid out a large sum of money, and Mr. Ruben was…
2Cases cited9 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. Boston & Maine RailroadSupreme Court of the United States · 1929
- Helvering v. GordonCourt of Appeals for the Eighth Circuit · 1937
- Backus v. FinkelsteinDistrict Court, D. Minnesota · 1927
- Clark v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1936
4 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Sachs v. CommissionerUnited States Tax Court · 1959
- Yelencsics v. CommissionerUnited States Tax Court · 1980
- Commissioner v. MakranskyCourt of Appeals for the Third Circuit · 1963
- Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
25 more not listed; retrieve them via the Exa API.