Legal Opinion
Elam v. Commissioner
Court of Appeals for the Seventh Circuit
Decided December 8, 1930No. 4379PublishedCited by 9 opinions
1Opinion of the Court
EVANS, Circuit Judge.
Complaint is here made of the ruling of the Board of Tax Appeals (16 B. T. A. 1428) sustaining respondent in his determination of petitioner’s 1922 and 1923 income taxes. Controversy arises solely out of petitioner’s asserted exemptions or deductions which respondent disallowed. The sums sought to1 be deducted were received as compensation for services rendered either as a state couil; receiver or as attorney for other state court receivers.
The facts: Petitioner is one of three members of a law firm engaged in practicing law in Indianapolis, Ind. During the two years in…
2Cases cited5 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Louisville, Evansville & St. Louis Railroad v. WilsonSupreme Court of the United States · 1891
- Lucas v. ReedSupreme Court of the United States · 1930
- Lucas v. HowardSupreme Court of the United States · 1929
- Blair v. ByersCourt of Appeals for the Eighth Circuit · 1929
3Cited by9 opinions
- Miller v. Pyrites Co.Court of Appeals for the Fourth Circuit · 1934
- Burnet v. LivezeyCourt of Appeals for the Fourth Circuit · 1931
- Haight v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
- Consoer, Older & Quinlan, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1936
- La Rochelle v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
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