Legal Opinion
Gene O. Clark and Faye Clark v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 30, 1959No. 16010_1PublishedCited by 146 opinions
1Opinion of the Court
JERTBERG, Circuit Judge.
Before us is a petition for review of a decision of the Tax Court 1 involving asserted deficiencies in income tax against the petitioners for the years 1946 and 1947. The jurisdictional requisites appearing to have been complied with, this Court has jurisdiction by virtue of Section 7482(a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7482(a), (Section 1141(a) of the Internal Revenue Code of 1939 as amended 26 U.S. C.A. § 1141(a)).
The Commissioner of Internal Revenue asserted certain deficiencies and fraud penalties against the petitioner Gene Clark for the…
2Cases cited48 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Dobson v. CommissionerSupreme Court of the United States · 1944
43 more not listed; retrieve them via the Exa API.
3Cited by146 opinions
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Grant Foster and Barbara Dunn Foster v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
- Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
141 more not listed; retrieve them via the Exa API.