PHILLIPS v. COMMISSIONER OF INTERNAL REVENUE

No. 11758.

238 F.2d 473 (1956)

Michael PHILLIPS and Sophia Phillips, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

November 21, 1956.


Attorney(s) appearing for the Case

Joseph M. Solon, Chicago, Ill., for petitioners.

Charles K. Rice, Asst. Atty. Gen., Mildred L. Seidman, Attorney, U. S. Dept. of Justice, Washington, D. C., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before MAJOR, FINNEGAN and SCHNACKENBERG, Circuit Judges.


MAJOR, Circuit Judge.

Petitioners, husband and wife, seek review of a decision of the Tax Court entered January 18, 1956, 25 T.C. 767. The case involves a dispute as to the taxability as income of certain sums received by petitioner, Michael Phillips. Sophia Phillips is a party only because she and her husband filed joint tax returns for the years involved. No further consideration need be given her and hereafter Michael will be referred...

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