Legal Opinion
Erdman v. Commissioner
Court of Appeals for the Seventh Circuit
Decided April 3, 1963No. 13924PublishedCited by 5 opinions
1Opinion of the Court
SWYGERT, Circuit Judge.
Petitioners, Calvin Pardee Erdman, personally, Calvin Pardee Erdman, and Calvin Pardee Erdman, Jr., executors of the estate of Eleanor D. Erdman, deceased, seek a review of a decision of the Tax Court of the United States determining a deficiency in federal income tax of petitioners for the calendar year 1953 in the amount of $6,377.65.
We think there is no need to restate in detail the facts (about which there is no dispute,) because they are fully set forth in the Tax Court’s decision at 37 T.C. No. 113. Only to place the problem in its proper setting shall we attempt…
2Cases cited5 opinions
- Anderson v. WilsonSupreme Court of the United States · 1933
- Daniel S. W. Kelly v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- United States v. MerrillCourt of Appeals for the Ninth Circuit · 1954
- Anthony v. CommissionerUnited States Tax Court · 1947
- Reese v. CommissionerUnited States Board of Tax Appeals · 1934
3Cited by5 opinions
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Fleischman v. CommissionerUnited States Tax Court · 1966
- Erdman v. CommissionerCourt of Appeals for the Seventh Circuit · 1963
- Fairman v. CommissionerUnited States Tax Court · 1964
- Fleischman v. CommissionerUnited States Tax Court · 1966