Legal Opinion
Estate of Mercure v. Commissioner
Court of Appeals for the Sixth Circuit
Decided October 8, 1971No. Nos. 71-1005 to 71-1007PublishedCited by 6 opinions
1Opinion of the Court
KENT, Circuit Judge.
This is a petition for review of the Tax Court’s determination of deficiencies in income tax. In referring to the taxpayer, the reference is to the decedent, Mike Mercure, who died while the litigation was pending.
Initially, there was a controversy as to the alleged additions to income and deficiencies in tax for the years 1939 through 1963. Prior to the trial before the Tax Court the parties disposed of all issues involving the years 1939 through 1947 and 1956 through 1963. The only years here involved are the years 1948 through 1955, inclusive, and the sole question in…
2Cases cited11 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Clifford F. Mack and Helen L. Mack v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- John Gatling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1961
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Estate of Mike Mercure, Deceased v. Commissioner of Internal Revenue, Two Cases. Estate of Mike Mercure, Deceased, Donald Archibald v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1971
- Foster v. CommissionerUnited States Tax Court · 1972
- Conti v. CommissionerUnited States Tax Court · 1992
- Michas v. CommissionerUnited States Tax Court · 1992
- Schlang v. CommissionerUnited States Tax Court · 1981
1 more not listed; retrieve them via the Exa API.