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Commissioner v. Banks, 543 U.S. 426 (2005), together with Commissioner v.Banaitis, was a case decided before the Supreme Court of the United States, dealing with the issue of whether the portion of a money judgment or settlement paid to a taxpayer's attorney under a contingent-fee agreement is income to the taxpayer for federal income tax purposes.
Helvering, Commissioner of Internal Revenue v. Union Pacific Railroad Company: 293 U.S. 282 (1934) Stone 9-0 none none certiorari to the United States Court of Appeals for the Second Circuit (2d Cir.) judgment affirmed Old Mission Portland Cement Company v. Helvering, Commissioner of Internal Revenue: 293 U.S. 289 (1934) Stone 7-2 none
Internal Revenue Service: 308 U.S. 39 (1939) Stone 8-0[a] none none certiorari to the United States Court of Appeals for the Third Circuit (3d Cir.) affirmed Rasquin, Collector of Internal Revenue v. Humphreys: 308 U.S. 54 (1939) Stone 8-0[a] none none certiorari to the United States Court of Appeals for the Second Circuit (2d Cir.) affirmed ...
The Commissioner of the Internal Revenue Service (IRS) argued that the 1916 profits should be included in the 1917 taxable year. [1] North American Oil had not entered the profit as income in 1916 but did include it in an amended return for 1916 in 1918.
The text of the Internal Revenue Code as published in title 26 of the U.S. Code is virtually identical to the Internal Revenue Code as published in the various volumes of the United States Statutes at Large. [3] Of the 50 enacted titles, the Internal Revenue Code is the only volume that has been published in the form of a separate code.
Helvering, Commissioner of Internal Revenue v. Independent Life Insurance Company: 292 U.S. 371 (1934) Butler 8-1 none McReynolds (without opinion) certiorari to the United States Court of Appeals for the Sixth Circuit (6th Cir.) judgment reversed Oklahoma Gas and Electric Company v. Oklahoma Packing Company: 292 U.S. 386 (1934) Stone 9-0 none none
Morgan v. Commissioner of Internal Revenue: 309 U.S. 78 (1940) Roberts: 8-0: none: none: certiorari to the United States Court of Appeals for the Seventh Circuit (7th Cir.) affirmed Madden v. Kentucky: 309 U.S. 83 (1940) Reed: 6-2: Hughes (short statement) Roberts (short statement; joined by McReynolds) appeal from the Kentucky Court of Appeals ...
Helvering, Commissioner of Internal Revenue v. Butterworth: 290 U.S. 365 (1933) McReynolds 8-1 none Hughes (opinion) certiorari to the United States Court of Appeals for the Third Circuit (3d Cir.) judgment reversed Funk v. United States: 290 U.S. 371 (1933) Sutherland 7-2 Cardozo (without opinion) McReynolds and Butler (without opinions)