Legal Opinion
Griffin v. Smith
Court of Appeals for the Seventh Circuit
Decided December 20, 1938No. 6587, 6588PublishedCited by 20 opinions
1Opinion of the Court
LINDLEY, District Judge.
Defendant appeals from a judgment awarding plaintiff refund of taxes paid for the years 1930, 1931 and 1932.
In his return for 1930, plaintiff included a bonus paid to him by the corporation of which he was an officer and director, of $44,975, in addition to his salary; in 1931, one of $70,812.50, and, in 1932, another, of $69,975, the total of the three amounting to $185,762.50. Upon these items the taxpayer paid a tax without protest or reservation.
The by-laws of the corporation provided that the directors might fix the rate of compensation of all officers, agents and…
2Cases cited15 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Ewell v. DaggsSupreme Court of the United States · 1883
- Blinn v. . SchwarzNew York Court of Appeals · 1904
- Burnes v. BurnesCourt of Appeals for the Eighth Circuit · 1905
10 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Harkrider v. PoseySupreme Court of Oklahoma · 2000
- Belcher v. Birmingham Trust National BankDistrict Court, N.D. Alabama · 1968
- Penn v. RobertsonCourt of Appeals for the Fourth Circuit · 1940
- Saunders v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1939
15 more not listed; retrieve them via the Exa API.