1. Home
  2. Browse Decisions
  3. F.2d
  4. 141 F.2d
  5. 141 F.2d 208 (1944)
 

JOHNSTON v. HELVERING

Nos. 60, 61.

141 F.2d 208 (1944)

JOHNSTON v. HELVERING, Commissioner of Internal Revenue. KLAGES v. SAME.

Circuit Court of Appeals, Second Circuit.

February 23, 1944.

Attorney(s) appearing for the Case

George A. Reiss, of New York City, for petitioners.

Morton K. Rothschild, of Washington, D. C., for respondent.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

L. HAND, Circuit Judge.

The taxpayers in these cases appeal from two orders of the Tax Court, assessing deficiencies against them on their income taxes for the year 1937. The appeals are precisely alike, and the only question in each is whether payments made to the taxpayers in that year should be regarded as income within § 162(b), or § 22(a) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev. Acts, pages 893, 825, or indeed whether they can be so regarded...

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