Legal Opinion
Commissioner of Internal Revenue v. Motch Et Ux
Court of Appeals for the Sixth Circuit
Decided March 20, 1950No. 10953_1PublishedCited by 8 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
The respondent Edwin R. Motch, Jr., a graduate engineer who in 1941 was secretary and general manager of a large machine tool distributing company in Cleveland, Ohio, came to Washington in January of 1942 at the request of the Ordinance Department of the United States Army to assist in the efficient distribution of machine tools in aid of the conduct of the war. At first, he served in a civilian capacity and received no compensation from the government. On April 22, 1942, he was commissioned Major in the Ordnance Department of the Army; and in July of that year was…
2Cases cited8 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- McWilliams v. CommissionerSupreme Court of the United States · 1947
- Rassenfoss v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1946
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Hynes v. CommissionerUnited States Tax Court · 1980
- Adamson v. CommissionerUnited States Tax Court · 1973
- Grubbs v. CommissionerUnited States Tax Court · 1990
- Howe A. Stidger and Betty M. Stidger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1965
- Howe A. Stidger and Betty M. Stidger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1965
3 more not listed; retrieve them via the Exa API.