Legal Opinion
Vernon F. Harp and Vera Harp v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 11, 1959No. 13442_1PublishedCited by 26 opinions
1Opinion of the Court
JONES, District Judge.
This matter arises on a petition for review of a decision of the Tax Court upholding the determination of deficiencies by the Commissioner of Internal Revenue.
Vernon F. Harp (hereinafter called taxpayer, since his wife is a party only because joint returns were filed) was originally a plasterer by trade, but since 1938 he has been engaged in building homes and in various real estate developments. His wife has always kept the records pertaining to the construction business, using a single entry system on the cash basis; after 1948 an accountant maintained a ledger of…
2Cases cited6 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Helvering v. TaylorSupreme Court of the United States · 1935
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Durkee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
1 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Paul v. Weir and Margaret G. Weir v. Commissioner of Internal Revenue, Paul v. Weir v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
- Harry and Amanda Schroeder v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Walter Vuin v. Melvin J. Burton, Director of Internal Revenue for Cleveland, Ohio DistrictCourt of Appeals for the Sixth Circuit · 1964
- Robert H. Welch and Rosa Lena Welch v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1961
21 more not listed; retrieve them via the Exa API.