Legal Opinion
Bartlett v. Delaney
District Court, D. Massachusetts
Decided January 22, 1948No. Civil Actions Nos. 6264, 6262, 6263PublishedCited by 4 opinions
1Opinion of the Court
WYZANSKI, District Judge.
These three companion cases tried upon a stipulation of facts raise a single comsion issue of law and can be disposed of in one opinion referring specifically to the third numbered case.
Elmer H. Bartlett is a taxpayer keeping his accounts on a cash basis and using the calendar year as his accounting period. In 1937 he received certain shares of stock. In computing his individual liability for federal income tax for that year he did not report the value of those shares as he regarded them as not constituting taxable income. In 1942 the Commissioner, viewing that 1937…
2Cases cited17 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Baltimore Transfer Co. v. CommissionerUnited States Tax Court · 1947
- E. B. Elliott Co. v. CommissionerUnited States Board of Tax Appeals · 1941
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3Cited by4 opinions
- Charles Sumner Bird v. United StatesCourt of Appeals for the First Circuit · 1957
- Budd Co. v. United StatesDistrict Court, E.D. Pennsylvania · 1957
- Bird v. United StatesDistrict Court, D. Massachusetts · 1956
- Philadelphia Saving Fund Society v. United StatesCourt of Appeals for the Third Circuit · 1959