Legal Opinion
Commissioner of Internal Revenue v. Josephs
Court of Appeals for the Eighth Circuit
Decided May 20, 1948No. 13626PublishedCited by 10 opinions
1Opinion of the Court
RIDDICK, Circuit Judge.
This case presents the question whether respondent taxpayer was entitled to certain deductions claimed by him in his income tax return for the year 1941. The deductions claimed were $10,000 paid by respondent as his share in the settlement of suits in which he and his co-administrator were charged with mismanagement of an estate and $1,500 for attorneys’ fees paid in connection with the litigation. The Commissioner denied the deductions and determined a deficiency in respondent’s income tax. On review by the Tax Court the deductions were allowed as claimed, and the…
2Cases cited15 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Helvering v. GowranSupreme Court of the United States · 1937
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
10 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Anna J. McDowell v. Abraham A. Ribicoff, Secretary of Health, Welfare and EducationCourt of Appeals for the Third Circuit · 1961
- Glenn L. Bolling and Ila L. Bolling, Mae L. Hausmann, Fairhills Company, B & H Homes, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- Commissioner of Internal Revenue v. Valentine E. MacY Jr., Commissioner of Internal Revenue v. J. Noel MacY and Elena Kohler MacYCourt of Appeals for the Second Circuit · 1954
- Fayen v. CommissionerUnited States Tax Court · 1960
- Commissioner of Internal Revenue v. Motch Et UxCourt of Appeals for the Sixth Circuit · 1950
5 more not listed; retrieve them via the Exa API.