Legal Opinion
J. J. Dix, Inc. v. Commissioner of Internal Revenue, Estate of Jacob J. Dix, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 2, 1955No. 22989-22990_1PublishedCited by 24 opinions
1Opinion of the Court
FRANK, Circuit Judge.
The facts and rulings of the Tax Court are set forth in the opinion of Judge Van Fossan, reported unofficially in 12 T.C.M. 536.
I. The Corporate Taxpayer's Appeal
The Tax Court found that the corporate taxpayer, during the years 1938 through 1944, realized net taxable income amounting to $62,054.28 in excess of the amounts recorded on its books and reported on its tax returns filed for those years. It is undisputed that the corporation during the above period realized from its sales the sum of $196,-870.60 which was secretly deposited in two banks, and that the amounts so…
2Cases cited8 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Rutkin v. United StatesSupreme Court of the United States · 1952
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Marienfeld v. United StatesCourt of Appeals for the Eighth Circuit · 1954
3 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- James v. United StatesSupreme Court of the United States · 1961
- Federbush v. CommissionerUnited States Tax Court · 1960
- United States v. Morris C. Goldberg, Also Known as Moe Goldberg and M. C. GoldbergCourt of Appeals for the Third Circuit · 1964
- F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Paine v. CommissionerUnited States Tax Court · 1975
19 more not listed; retrieve them via the Exa API.