Legal Opinion
Heininger v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided February 15, 1943No. 8130PublishedCited by 21 opinions
1Opinion of the Court
MINTON, Circuit Judge.
The petitioner, S. B. Heininger, seeks to review a judgment of the United States Board of Tax Appeals which found the petitioner liable for deficiencies in income taxes for the years 1937 and 1938.
The petitioner, a dentist, conducted a mail order business in which he undertook to make false teeth and supply them by mail. The Post Office Department instituted a fraud order proceeding against the petitioner, which resulted in a finding that his methods were fraudulent, and an order against him denying to him the use of the mails. If he could not use the mails, he was out…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. SullivanSupreme Court of the United States · 1927
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
- Foss v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Lilly v. CommissionerSupreme Court of the United States · 1952
- Commissioner of Internal Revenue v. Charles v. Doyle and Clara DoyleCourt of Appeals for the Seventh Circuit · 1956
- Woolrich Woolen Mills v. United StatesCourt of Appeals for the Third Circuit · 1961
- Commissioner of Internal Revenue v. Hymie Schwartz and Jeannette L. SchwartzCourt of Appeals for the Fifth Circuit · 1956
16 more not listed; retrieve them via the Exa API.