What happened in this case?
An appeal in the Court of Appeals for the Sixth Circuit between Crowell and Commissioner of Internal Revenue. The court issued a decision on Dec. 6, 1932.
Court of Appeals for the Sixth Circuit
Crowell v Commissioner of Internal Revenue, No. 6002, 6003 (6th Cir.)
- Docket
- 6002, 6003
Where this case stands
The appeals court upheld the lower court's decision.
- Who won?
The side that won in the lower court won again. The court left the lower court's decision in place.
- What did the court decide?
In the court's words:
“We cannot say upon this record that the respondent’s determination was so clearly wrong as to have required a contrary finding by the Board of Tax Appeals, and its orders are affirmed. 1 “Where services are paid for with something other than money, the fair market value, if readily realizable, of the thing taken in payment is the amount to be included as income.”
- What does it mean?
The lower court's ruling stands. This is a published opinion, so it is Binding precedentEarlier authority that a court generally must follow.Learn more about binding precedent → for courts in this circuit.
Plain-English summary, not legal advice. Generated from the court record by fixed rules; quotes are the court's own words. If the record doesn't say, we say so instead of guessing.
Quick answers
What the court record tells us
Short answers drawn from the court record. If the record doesn't say, we leave it out rather than guess.
Why does this case matter?
21 court opinions on Jurvio cite this case, which shows other courts have relied on or discussed it.
What was the ruling or outcome?
The court issued its decision on Dec. 6, 1932. The full text of the opinion is available on this page.
Understand this case
Case record
Crowell v Commissioner of Internal Revenue is Court of Appeals for the Sixth Circuit case number 6002, 6003. Jurvio currently provides 1 readable court document for this case.
Decision lineup
SimonsOpinion type: Majority opinionThe opinion expressing the reasoning supported by most judges deciding the case.Learn more about majority opinion →
Cases cited 6
Cites 6 cases · all on Jurvio
- Atlas Plaster & Fuel Co. v. Commissioner of Internal Revenue · Court of Appeals for the Sixth Circuit ·
- O'MEARA v. Commissioner of Internal Revenue · Court of Appeals for the Tenth Circuit ·
- Atlanta Casket Co. v. Rose · Court of Appeals for the Fifth Circuit ·
- Sprague Electric Railway & Motor Co. v. Nassau Electric R. · Court of Appeals for the Second Circuit ·
- J. & O. Altschul Tobacco Co. v. Commissioner of Int. Rev. · Court of Appeals for the Fifth Circuit ·
- Pioneer Pole & Shaft Co. v. COMMISSIONER OF INT. REVENUE · Court of Appeals for the Sixth Circuit ·
Cited by 21
21 cases on Jurvio cite this case
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal Revenue · Court of Appeals for the Ninth Circuit ·
- Kroger v. Commissioner · Court of Appeals for the Sixth Circuit ·
- In Re Kroger's Estate · Court of Appeals for the Sixth Circuit ·
- Estate of Bassick v. Commissioner · United States Tax Court · 62 F.2d 51
- Smith v. Commissioner · Court of Appeals for the Ninth Circuit ·
- McGrew's Estate v. Commissioner of Internal Revenue · Court of Appeals for the Sixth Circuit ·
- Forbes v. Hassett · Court of Appeals for the First Circuit ·
- Baker v. Commissioner of Internal Revenue · Court of Appeals for the Sixth Circuit ·
- Kelley v. United States · District Court, D. Massachusetts ·
- Gamble v. Commissioner of Internal Revenue · Court of Appeals for the Sixth Circuit ·
- Doric Apartment Co. v. Commissioner of Internal Rev. · Court of Appeals for the Sixth Circuit ·
- Intercoast Trading Co. v. McLaughlin · District Court, N.D. California ·
- Commissioner of Internal Revenue v. Farren · Court of Appeals for the Tenth Circuit · 62 F.(2d) 51
- O'Rear v. Commissioner of Internal Revenue · Court of Appeals for the Sixth Circuit ·
- Marquette Oil Distribution Co. v. Commissioner of Internal Revenue · Court of Appeals for the Eighth Circuit ·
- Beaumont v. Helvering · Court of Appeals for the D.C. Circuit · 62 F.(2d) 51
- Helvering v. Kendrick Coal & Dock Co. · Court of Appeals for the Eighth Circuit ·
- Umsted v. Commissioner of Internal Revenue · Court of Appeals for the Eighth Circuit ·
- Dulin v. Commissioner · Court of Appeals for the Sixth Circuit ·
- Wells Amusement Co. v. Commissioner of Int. Rev. · Court of Appeals for the Fourth Circuit ·
- Lunsford v. Commissioner of Internal Revenue · Court of Appeals for the Sixth Circuit ·
Available court materials
Documents and argument
Court opinion
Court documents Jurvio has for this case. More will appear here as we add them.
- Court opinion
Crowell v. Commissioner of Internal Revenue; Little v. Same — majority