Legal Opinion
Raymond Tank and Elizabeth Tank v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided September 18, 1959No. 13603_1PublishedCited by 27 opinions
1Opinion of the Court
THORNTON, District Judge.
This matter involves a tax deficiency of $11,140.63 resulting primarily from the disallowance of a casualty loss claimed by petitioners on their personal in*478come tax for the year 1951. The Tax Court upheld the Commissioner’s determination disallowing the casualty loss, and decided that the petitioners owed the deficiency. The matter is here on a petition for review of the action taken by the Tax Court. The stipulation of the parties, plus the exhibits and testimony below, portray the following picture:
Petitioners are husband and wife who,, since May 1952, have resided…
2Cases cited8 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Fay v. HelveringCourt of Appeals for the Second Circuit · 1941
- Matheson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- A. & A. Tool & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Rookwood Pottery Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- United States v. Phillip Brooks BarkerCourt of Appeals for the Sixth Circuit · 1977
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- United States v. Louis GillissCourt of Appeals for the Eighth Circuit · 1981
- Coca-Cola Bottling Co. v. GillSupreme Court of Arkansas · 2003
- Southeastern Canteen Co. And Canteen Service Co. Of Toledo, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Sixth Circuit · 1969
22 more not listed; retrieve them via the Exa API.