Legal Opinion
Humphrey v. Commissioner
United States Tax Court
Decided January 18, 1946No. Docket Nos. 4639, 4640, 4641, 4642, 4643, 4644UnpublishedCited by 2 opinions
1Opinion of the Court
Anne P. Humphrey v. Commissioner. Laura Brown Waggoner, Formerly Laura Humphrey v. Commissioner. Albert Patterson Humphrey Deceased v. Commissioner. Irene Humphrey v. Commissioner. Layton Humphrey v. Commissioner. Joe A. Humphrey v. Commissioner.
Humphrey v. Commissioner
Docket Nos. 4639, 4640, 4641, 4642, 4643, 4644.
United States Tax Court
1946 Tax Ct. Memo LEXIS 287; 5 T.C.M. (CCH) 21; T.C.M. (RIA) 46004;
January 18, 1946
R. B. Cannon, Esq., for the petitioners. Homer J. Fisher, Esq., for the respondent.
OPPER
Memorandum Findings of Fact and Opinion
OPPER, Judge: By these proceedings petitioners…
2Cases cited10 opinions
- Helvering v. Midland Mutual Life InsuranceSupreme Court of the United States · 1937
- Virginian Hotel Corporation v. Helvering, Commissioner of Internal RevenueSupreme Court of the United States · 1943
- Fox v. KroegerTexas Supreme Court · 1931
- Nat'l Bank of Commerce v. CommissionerUnited States Board of Tax Appeals · 1939
- Central Loan & Inv. Co. v. CommissionerUnited States Board of Tax Appeals · 1939
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Boynton v. PedrickCourt of Appeals for the Second Circuit · 1955
- Boynton v. PedrickCourt of Appeals for the Second Circuit · 1955