Legal Opinion
Reis v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 2, 1944No. 9671PublishedCited by 97 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Petitioner, Reis, seeks a review of a decision of the Tax Court finding deficiencies in his income tax for the years 1935 and 1936 in the amounts of $639.93 and $5,933.-41, respectively, with interest.
E. D. Evans, E. C. Barrett and J. R. Barrett were the stockholders in Green River Collieries Company, which operated a coal mine at Mogg, Kentucky, and they had approximately $400,000 invested in the property.
On February 28, 1920, petitioner entered into a written contract with these stockholders for employment with the Collieries Company. The contract provided that in…
2Cases cited11 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Brown v. HelveringSupreme Court of the United States · 1934
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- Helvering v. Morgan's, Inc.Supreme Court of the United States · 1934
6 more not listed; retrieve them via the Exa API.
3Cited by97 opinions
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Stratton v. CommissionerUnited States Tax Court · 1970
- Lawrence v. CommissionerUnited States Tax Court · 1957
- United States v. Home Concrete & Supply, LLCSupreme Court of the United States · 2012
92 more not listed; retrieve them via the Exa API.