Legal Opinion
Walker v. Commissioner
Court of Appeals for the Fifth Circuit
Decided July 21, 1937No. Nos. 8449, 8450PublishedCited by 5 opinions
1Opinion of the CourtFoster, Circuit Judge
These two cases involve the same issues and may be conveniently disposed of together. J. A. Walker and wife, M. Elizabeth Walker, filed separate returns for income taxes for the year 1930, dividing the community income, under the laws of Texas, and taking a deduction of $5,000 each for a charitable donation, hereafter referred to. The Commissioner of Internal Revenue disallowed this deduction and determined a deficiency of $1,394.59 as to each. The Board of Tax Appeals affirmed the Commissioner, rendering a memorandum opinion, which is unreported. There is no dispute as to the material facts,…
2Cases cited3 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Allen-West Commission Co. v. GrumblesCourt of Appeals for the Eighth Circuit · 1904
- Edson v. LucasCourt of Appeals for the Eighth Circuit · 1930
3Cited by5 opinions
- Edwin W. Pauley and Barbara Jean Pauley v. United StatesCourt of Appeals for the Ninth Circuit · 1972
- Schoellkopf v. United StatesDistrict Court, W.D. New York · 1941
- Opinion No., Texas Attorney General Reports1983
- Smith v. CommissionerUnited States Tax Court · 1981
- Untitled Texas Attorney General Opinion, Texas Attorney General Reports1983