Legal Opinion
Connolly's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided April 6, 1943No. 9195, 9196PublishedCited by 13 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
The petitions for review in these two income tax cases have been heard and considered together, for the reason that, in each, the same questions are presented upon a similar set of facts. In one opinion, the Board of Tax Appeals (now the United States Tax Court) upheld the determination by the Commissioner of Internal Revenue of deficiences in the 1936 income taxes of Edward J. Connolly, now deceased, and A. A. Anderson.
Connolly was vice-president, Anderson was treasurer, and both were stockholders and directors of Hayes Body Corporation of Grand Rapids, Michigan. Each…
2Cases cited16 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Miles v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1922
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Salvage v. CommissionerCourt of Appeals for the Second Circuit · 1935
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Commissioner v. SmithSupreme Court of the United States · 1945
- Hugh N. Mills and Jane W. Mills v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- McNamara v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1954
- Divine v. CommissionerUnited States Tax Court · 1972
- Hubbell v. CommissionerCourt of Appeals for the Sixth Circuit · 1945
8 more not listed; retrieve them via the Exa API.