Legal Opinion
Warren L. Baker, Jr. And Dorris J. Baker v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided August 4, 2003No. 02-3262PublishedCited by 13 opinions
1Opinion of the Court
BAUER, Circuit Judge.
The Commissioner of Internal Revenue determined a deficiency in Warren and Dorris Baker’s 1 1997 joint federal income tax return because of Baker’s treatment of $38,622 in termination payments as a long-term capital gain. The Commissioner says that the termination payments were ordinary income, and asserted a deficiency of $2,519. Baker filed a petition with the United States Tax Court seeking a rede-termination of this deficiency. The Tax Court found the termination payments constituted ordinary income and upheld the Commissioner’s deficiency determination. Baker…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Newark Morning Ledger Co. v. United StatesSupreme Court of the United States · 1993
- Winn-Dixie Montgomery, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- James A. Patterson and Dorothy A. Patterson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Marsh & McLennan Incorporated v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1969
10 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Muskat v. United StatesCourt of Appeals for the First Circuit · 2009
- Square D Company and Subsidiaries v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 2006
- Trantina v. United StatesCourt of Appeals for the Ninth Circuit · 2008
- Deseret Management Corporation v. United StatesUnited States Court of Federal Claims · 2013
- Duffy v. United StatesUnited States Court of Federal Claims · 2015
8 more not listed; retrieve them via the Exa API.