Legal Opinion
George W. S. Swenson and Ruth E. Swenson v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 26, 1962No. 16988PublishedCited by 23 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
This case is before us upon a timely petition for review of the decision of the Tax Court (opinion reported 37 T.C. 124) upholding the Commissioner’s determination of a deficiency in income tax for the year 1957 as to petitioners George W. S. Swenson and Ruth E. Swenson, husband and wife, who filed a joint income tax return. The asserted deficiency arose out of Mr. Swenson’s transactions and so for convenience we shall treat him as the sole petitioner and refer to him as taxpayer.
There is no dispute as to the basic facts which are stipulated for the most part.…
2Cases cited14 opinions
- Weir v. CommissionerUnited States Tax Court · 1948
- Huntington Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1937
- Marsh v. CommissionerUnited States Tax Court · 1949
- Mrs. Leonie G. Mayer and Mrs. Leonie G. Mayer, (Substituted Plaintiff) v. Charles A. Donnelly, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Swenson v. CommissionerUnited States Tax Court · 1961
9 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Merrill v. CommissionerUnited States Tax Court · 1963
- Pike v. CommissionerUnited States Tax Court · 1965
- Estate of Johnston v. CommissionerUnited States Tax Court · 1968
- Stephen D. Pahl Louise A. Pahl v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Sam Frank, Jr., and Esther Frank, Willie L. McNatt and Helen C. McNatt v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
18 more not listed; retrieve them via the Exa API.