Legal Opinion
Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 21, 1957No. 15397PublishedCited by 74 opinions
1Opinion of the Court
YANKWICH, District Judge.
The problems involved in this petition to review the decision of the Tax Court entered on August 30, 1956, determining deficiencies for the years, 1942, 1944, 1947, 1948, 1949, 1950 and 1951, and assessing penalties for some of the years involved, 1945, 1947, 1948, 1949, 1950 and 1951, which included fraud penalties for some of the years are chiefly factual. 1 This court has repeatedly stated the limited scope of our review of Findings of the Tax Court. 2
Given the opportunity of the trial court to appraise the credibility of witnesses in front of it, we will not…
2Cases cited34 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Spies v. United StatesSupreme Court of the United States · 1943
- Smith v. United StatesSupreme Court of the United States · 1954
29 more not listed; retrieve them via the Exa API.
3Cited by74 opinions
- Stone v. CommissionerUnited States Tax Court · 1971
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
69 more not listed; retrieve them via the Exa API.