Legal Opinion
Herbert F. Lessmann and Mildred Lessmann v. Commissioner of Internal Revenue, Herbert F. Lessmann v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 19, 1964No. 17384, 17385PublishedCited by 48 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
In the two cases here before us upon timely petitions for review, the Tax Court (opinion not reported) upheld the Commissioner’s determination of income tax deficiencies, fraud penalties and certain other penalties. Case No. 17385 relates to individual tax returns filed by Herbert F. Lessmann for the fiscal years ending January 31, 1945, 1946, 1947, and 1948. Case No. 17384 covers joint returns filed by Herbert F. Lessmann and his wife Mildred covering the fiscal years ending January 31, 1949, 1952, 1953 and 1954. 1
Herbert F. Lessmann, whom we shall refer to as…
2Cases cited15 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- George Schwarzkopf v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- Builders Steel Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1950
- United States of America, Plaintiff-Respondent v. Raymond A. O'COnnOrCourt of Appeals for the Second Circuit · 1956
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
10 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Stratton v. CommissionerUnited States Tax Court · 1970
- Sidney Kreps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Donald John Rechtzigel v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
- William Merle Canaday v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Christine M. Grunewald, Individually and as of the Will of Henry W. Grunewald, Deceased v. Missouri Pacific Railroad Company, a Missouri CorporationCourt of Appeals for the Eighth Circuit · 1964
43 more not listed; retrieve them via the Exa API.