1. Home
  2. Browse Decisions
  3. F.2d
  4. 173 F.2d
  5. 173 F.2d 905 (1949)
 

WARRICK v. COMMISSIONER OF INTERNAL REVENUE

No. 13873.

173 F.2d 905 (1949)

WARRICK et ux. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Eighth Circuit.

April 21, 1949.

Attorney(s) appearing for the Case

Albert F. Hillix and Dupuy G. Warrick, both of Kansas City, Mo. (John E. Park and Gage, Hillix & Phelps, all of Kansas City, Mo., on the brief), for petitioners.

Carlton Fox, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen. and Ellis N. Slack and S. Walter Shine, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before GARDNER, Chief Judge, and WOODROUGH and THOMAS, Circuit Judges.

GARDNER, Chief Judge.

This matter is before us on petition for review of a decision of the Tax Court assessing a deficiency in the taxpayers' income for the year 1940. The basis for the deficiency is the inclusion of an attorney fee of $125,000 paid to petitioner Dupuy G. Warrick in a lump sum on December 23, 1940. Petitioners are husband and wife and filed a joint income tax return. The income involved was that of Mr. Warrick and we shall refer to him as taxpayer...

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