Legal Opinion
Commissioner of Internal Revenue v. Michael Shapiro and Rae Shapiro
Court of Appeals for the Seventh Circuit
Decided June 3, 1960No. 12789_1PublishedCited by 18 opinions
1Opinion of the Court
HASTINGS, Chief Judge.
The Commissioner of Internal Revenue here petitions for review of a decision of the Tax Court of the United States which granted certain income tax deductions to respondents Michael Shapiro and his wife, Rae Shapiro. The deductions concerned legal expenses arising from the successful defense of a criminal tax evasion charge brought against Rae Shapiro. This appears to be a case of first impression in a court of appeals.
The facts pertinent to this review are not in dispute. As revealed by the record, they may be summarized as follows: Rae Shapiro filed federal income and…
2Cases cited21 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Lykes v. United StatesSupreme Court of the United States · 1952
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
16 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Houston v. CommissionerUnited States Tax Court · 1962
- M.H. Bell and Bettie Lou Bell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Ambassador Hotel Co. v. CommissionerUnited States Tax Court · 1959
- Corporate Property Investors v. Director, Division of TaxationNew Jersey Tax Court · 1994
- Synanon Church v. CommissionerUnited States Tax Court · 1989
13 more not listed; retrieve them via the Exa API.