COMMISSIONER OF INTERNAL REVENUE v. HARMON

No. 2744.

139 F.2d 211 (1943)

COMMISSIONER OF INTERNAL REVENUE v. HARMON.

Circuit Court of Appeals, Tenth Circuit.

December 2, 1943.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen. (Sewall Key, Helen R. Carloss, and William A. Clineburg, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

L. Karlton Mosteller, of Oklahoma City, Okl. (Campbell, Randolph, Mosteller & McElroy, of Oklahoma City, Okl., on the brief), for respondent.

Before PHILLIPS and HUXMAN, Circuit Judges, and SYMES, District Judge.


SYMES, District Judge, delivered the opinion of the Court.

This is an appeal from a decision of the Tax Court of the United States entered January 26, 1943, involving the Federal income tax liability of the respondent Harmon for the taxable year 1939, pursuant to §§ 1141 and 1142 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, §§ 1141, 1142.

The question presented is: The respondent and his wife were domiciled in Oklahoma during...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases