Miller v. Gearin
Court of Appeals for the Ninth Circuit
In Error to the District Court of the United States for the District of Oregon; Robert S. Bean, Judge. Action by Matilda M. Gearin against Milton A. Miller, Collector of Internal Revenue of the United States for the District of Oregon. There was a judgment for plaintiff, demurrer to the complaint having been overruled, and defendant brings error.
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In Error to the District Court of the United States for the District of Oregon; Robert S. Bean, Judge. Action by Matilda M. Gearin against Milton A. Miller, Collector of Internal Revenue of the United States for the District of Oregon. There was a judgment for plaintiff, demurrer to the complaint having been overruled, and defendant brings error. The defendant in error was the owner of a lot in the city of Portland, which was under a lease to Rothchild Bros., a corporation, which lease by its terms would expire on March 30, 1907. The rental under the iease was $1,-300 per month. On October 5,…
1Opinion of the CourtGilbert, Circuit Judge
(after stating the facts as above). [1] The question here is whether the building which was placed upon the property of the defendant in error in the year 1907 under the lease was income received in the year 1916 by reason of the fact that in that year the lease was forfeited and the defendant in error resumed possession. Section 2 (a) of the Income Tax Law of 1916 (Act Sept. 8, 1916, c. 463, 39 Stat. 757 [Comp. St. § 6336b]) provides that—
“The net income of a taxable person shall include gains, profits, and income derived from salaries, wages, or compensation for personal service of whatever…
2Cases cited3 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Edwards v. KeithCourt of Appeals for the Second Circuit · 1916
- Haiku Sugar Co. v. JohnstoneCourt of Appeals for the Ninth Circuit · 1918
3Cited by52 opinions
- Helvering v. BruunSupreme Court of the United States · 1940
- Crane v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1934
- Hewitt Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Grand Central Public Market, Inc. v. United StatesDistrict Court, S.D. California · 1938
- Slack v. CommissionerUnited States Board of Tax Appeals · 1937
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