Anderson v. Commissioner
United States Tax Court
Determination of income upon basis of net worth increase held justified. Amounts determined by respondent modified in certain respects. Additions to tax determined by respondent for fraud, failure to file return, failure to file declarations of estimated tax and for underestimation of tax, approved as to some years and disapproved for others. Statute of limitations held to bar assessment and collection of tax for some years.
1Opinion of the Court
Lewis Thurston Anderson and Clyde Velma Anderson v. Commissioner. Lewis Thurston Anderson v. Commissioner.
Anderson v. Commissioner
Docket Nos. 35385, 35386.
United States Tax Court
T.C. Memo 1956-178; 1956 Tax Ct. Memo LEXIS 111; 15 T.C.M. (CCH) 922; T.C.M. (RIA) 56178;
July 31, 1956
Determination of income upon basis of net worth increase held justified. Amounts determined by respondent modified in certain respects.
Additions to tax determined by respondent for fraud, failure to file return, failure to file declarations of estimated tax and for underestimation of tax, approved as to some years and…
2Cases cited14 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Imburgia v. CommissionerUnited States Tax Court · 1954
- Fuller v. CommissionerUnited States Tax Court · 1953
- Mauldin v. CommissionerUnited States Tax Court · 1951
- Phillips v. Comissioner of Internal RevenueUnited States Tax Court · 1955
9 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Pigman v. CommissionerUnited States Tax Court · 1958
- ESTATE OF DAVIS v. COMMISSIONERUnited States Tax Court · 1998
- Shepherd v. CommissionerUnited States Tax Court · 2000
- Foil v. CommissionerUnited States Tax Court · 1989
- Jameson v. CommissionerUnited States Tax Court · 1999
43 more not listed; retrieve them via the Exa API.