Legal Opinion
Visintainer v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided March 10, 1951No. 4099PublishedCited by 30 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
This proceeding is here on petition to review a decision of the Tax Court; and genérally stated, the two questions presented for determination are whether the entire taxable income from a sheep ranch business was taxable to the taxpayer notwithstanding his gift of a 'portion of the sheep to his minor children, and whether section 47(c)(2) of the Internal Revenue Code, 26 U.S.C.A. § 47(c)(2), offers certain benefits in computing net income for a short time where the taxpayer fails to apply for such benefits.
The proceeding involves income tax deficiencies for the period…
2Cases cited13 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Weil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
8 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- C. James Mathews v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1975
- Campbell, Collector of Internal Revenue v. Prothro Et UxCourt of Appeals for the Fifth Circuit · 1954
- Galt v. CommissionerUnited States Tax Court · 1953
- R. E. L. Finley v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Jerline Dick FinleyCourt of Appeals for the Tenth Circuit · 1958
- Amelia J. Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
25 more not listed; retrieve them via the Exa API.