Legal Opinion
Allan L. Hanson and Florence S. Hanson v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided January 16, 1962No. 16769PublishedCited by 25 opinions
1Opinion of the Court
VOGEL, Circuit Judge.
This case is here on a petition for review of the Tax Court’s determination that petitioners, Allan L. Hanson and Florence S. Hanson, husband and wife filing jointly, had a deficiency in their federal income tax returns for the tax years 1954 and 1956 in the respective amounts of $206.06 and $266.48.
The Hansons are residents of Washington, Iowa. (Allan L. Hanson will hereafter be referred to as petitioner.) In 1954 petitioner was engaged in the business of a construction contractor, as a sole proprietor under the name of Hanson Construction Company, doing principally…
2Cases cited16 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Podems v. CommissionerUnited States Tax Court · 1955
- Osteen v. CommissionerUnited States Tax Court · 1950
- Waters v. CommissionerUnited States Tax Court · 1949
- Hyslope v. CommissionerUnited States Tax Court · 1953
11 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. ChristeyCourt of Appeals for the Eighth Circuit · 1966
- Mortrud v. CommissionerUnited States Tax Court · 1965
- State of South Dakota v. National Bank of South DakotaDistrict Court, D. South Dakota · 1963
20 more not listed; retrieve them via the Exa API.