Legal Opinion
Peter Vaira and Mary L. Vaira v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 18, 1971No. 19,112PublishedCited by 89 opinions
1Opinion of the Court
OPINION OF THE COURT
ALDISERT, Circuit Judge.
This appeal is from a decision of the United States Tax Court, 52 T.C. 986, which found income tax deficiencies for the years 1959 and 1962. Presented here are questions relating to (1) the cost basis of real estate devised to taxpayer by his father, (2) a condemnation award to taxpayer from the Commonwealth of Pennsylvania which, he insists, included severance damages, and (3) the propriety of assessing penalties under section 6653(a) of the Internal Revenue Code of 1954 for negligent underpayment, and under section 6651 for failure to file a…
2Cases cited21 opinions
- Vaira v. CommissionerUnited States Tax Court · 1969
- George W. Gibbs and Kathleen I. Gibbs v. Laurie W. Tomlinson, District Director of Internal Revenue for the District of FloridaCourt of Appeals for the Fifth Circuit · 1966
- Logan v. GlassSuperior Court of Pennsylvania · 1939
- James M. Kemper v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1959
- Louisa B. Gunther Farcasanu v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1970
16 more not listed; retrieve them via the Exa API.
3Cited by89 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Cupp v. CommissionerUnited States Tax Court · 1975
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Hatfield v. CommissionerUnited States Tax Court · 1977
- Estate of Mazzoni v. CommissionerCourt of Appeals for the Third Circuit · 1971
84 more not listed; retrieve them via the Exa API.