United States Vs. Gilmore

Decided On : Feb-18-1963

Court : US Supreme Court

LAW: section 23(a)(2, The Revenue Act, Section 23(a)(2, the Internal Revenue Code

GPE: United States, U.S., United States, U.S., United States, U.S., California, U.S., California, California, United States, United States, U.S., U.S., United States, U.S., MR, MR, United States, California, 77th Cong, United States, United States

ORG: Gilmore - 372, U.S. Supreme Court, THE UNITED STATES COURT OF CLAIMS Syllabus Respondent, the Internal Revenue Code of, Court, the California Supreme Court, the Court of Claims, the Internal Revenue Code of, the Court of Claims, the Courts of Appeals, the Tax Court, Government, U.S. 816, General Motors, the Court of Claims, Gilmores, General Motors Corporation, the Court of Claims, the Court of Claims, Government, the Court of Claims, Government, Congress, Government, the Court of Claims, Court, City Bank Farmers Trust Co., Court, Court, Court, Court, Court, Congress, Congress, the Court of Claims', the Court of Claims', Congress, the Court of Claims, the Court of Appeals, the Eighth Circuit, the Court of Claims, Court, the Court of Claims, T.C. 349, the Court of Claims, Court, Congress, Congress, McMurtry, Smith, Estate, the Court of Claims

DATE: 1963, 1963, March 27-28, 1962, April 2, 1962, December 5-6, 1962, February 18, 1963, the years 1953 and 1954, 23(a)(2, 23(a)(2, 23(a)(2, 23(a)(2, 1955, 23(a)(2, 23(a)(2, the taxable year, annually, recent years, annual, annual, 1953, 1954, 23(a)(2, 23(a)(2, 23(a)(2, 23(a)(2, 23(a)(2, 23(a)(2, 1942, 1942, 23(a)(2, 1942, 23(a)(2, 23(a)(2, 23(a)(2, 23(a)(2, 23(a)(2, 23(a)(2, 23(a)(2, 23(a)(2, 1942, years, 1953, 1954, The year 1954, 1953, 1954, 1017, the years 1953, 1954, 1955, 1960, 1960, 2333, 46, 2333, 1631, 23(a)(2, today, 1.262-1(b)(7, 28, 30, 370 U. S. 65

PERSON: Gilmore, Dixie Gilmore, Gilmore v. Gilmore, Dixie Gilmore's, Higgins, McDonald v. Commissioner, Lykes, Kornhauser, Baer v. Commissioner, Baer, Lykes, DOUGLAS, Dixie Gilmore, Gilmore, Gilmore, Cir, Douglas, Gilmore, Baer v. Commissioner, Cir, Don Gilmore-San Francisco, Don Gilmore-Hayward, Don Gilmore-Riverside, Pereira v. Pereira, Lenninger, Lenninger, Huber v. Huber, Barham, Barham, Wilson v. Wilson, Warren, ed, 77th Cong., 77th Cong., Reg, Reg, Patrick v. United States, Owens, Richardson v. Commissioner, Cir, Joyce, Reg, Tressler, Howard v. Commissioner, Davis

CARDINAL: 372, 21, 372, three, 290, 1, 45, 142, 287, 769, 2, 290, 942, 26, 3, 368, 369, 835, three, 5, three, 6, two, three, one-half, 8, two, 45, 142, 287, 769, two, 26, 24(a)(1, 9, 10, 290, 947, 24(a)(1, two, one, 12, 23, 23(a)(1, 56, 798, 121, 13, 23(a)(1, 14, 23(a)(1, 23(a)(1, 23(a)(1, 23(a)(1, 24(a)(1, 9, 24(a)(1, 343, 343, 125, 276, 15, 16, two, 23(a)(1, 17, 23(a)(1, 4, 196, 646, 18, 19, 196, 649, 651, 20, 21, 22, 23, 1, 2, 3, 262, 253, 821, 33, 290, 942, 196, 646, 5, 6, 156, 1, 103, 488, 167, 297, 139, 679, 27, 784, 167, 8, 146, 33, 416, 202, 289, 159, 330, 323, 9, 1, 10, 272, 12, 4, 19-20, 13, 2d, 14, 2d, 75, 2d, 88, 15, 1.212-1(m, 118, 16, 212(3, 17, 18, 292, 22, 273, 251, 243, 904, 132, 114, 19, 234, 248, 208, 349, 3, 393, 20, 290, 947, 228, 356, 361, 202, 287, 168, 152, 805, 22

ORDINAL: first, first, second, First, Second, first, second

MONEY: about $66,800, about $83,000, approximately $150,000, some $600,000, 32,537.15, 8,074.21, 40,611.36, some $32,500, 1,024.90, 516.60

PERCENT: 80%, 325 U. S. 365 , 100%, 73 1/3%, 60%

NORP: §, F.Supp

WORK_OF_ART: Mertens, Law of Federal Income Taxation

FAC: 288