Legal Opinion
Charles W. Stickler, Jr., and Nellie M. L. Stickler v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided July 14, 1972No. 71-1765PublishedCited by 20 opinions
1Opinion of the Court
OPINION OF THE COURT
2Per curiam
Income tax deficiencies were determined against the appellants for the years 1955 and 1956, including fraud penalties amounting to 50% of each of the principal deficiency determinations. The parties entered into a stipulation agreeing to a reduced amount, and the tax court entered a decision thereon. The Sticklers then brought a motion “for leave to file motion to withdraw and reform stipulation, further hearing and reconsideration, and to revise decision.” An evidentiary hearing was held, and the motion was denied.
The Commissioner of Internal Revenue had initially…
3Cases cited8 opinions
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Jefferson Loan Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
- White's Will v. CommissionerCourt of Appeals for the Third Circuit · 1944
3 more not listed; retrieve them via the Exa API.
4Cited by20 opinions
- Senate Realty Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Sheldon Drobny and Anita Drobny v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1997
- Laura Heim v. Commissioner of Internal Revenue, Clarence Heim v. Commissioner of Internal Revenue, Elmer Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
- Ralph Harold Harbold v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1995
- Taub v. CommissionerUnited States Tax Court · 1975
15 more not listed; retrieve them via the Exa API.