Legal Opinion

Lashells' Estate v. Commissioner of Internal Revenue

Court of Appeals for the Sixth Circuit

Decided December 4, 1953No. 11766PublishedCited by 38 opinions

1Opinion of the Court

MILLER, Circuit Judge.

The petitioner, as the Executrix of the Estate of R. W. Lashells, seeks a review of the judgment of the Tax Court adjudging a deficiency in the amount of $14,652.92 in income and victory taxes for 1943 through 1946, based largely on unreported taxable income, together with fraud penalties in the amount of $12,-445.22.

Ralph and Marie Lashells were married in 1921. Ralph worked for several different companies in Youngstown and Toledo, Ohio, until 1940, at which time the family moved to Findlay, Ohio, where Ralph organized The Bearing and Transmission Company, hereinafter…

2Cases cited22 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Helvering v. MitchellSupreme Court of the United States · 1938
  3. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  4. North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
  5. United States v. SullivanSupreme Court of the United States · 1927

17 more not listed; retrieve them via the Exa API.

3Cited by38 opinions

  1. Poncet Davis v. United StatesCourt of Appeals for the Sixth Circuit · 1955
  2. F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
  3. Goodwin v. CommissionerUnited States Tax Court · 1979
  4. Boyle, Flagg & Seaman, Inc. v. CommissionerUnited States Tax Court · 1955
  5. Pendola v. CommissionerUnited States Tax Court · 1968

33 more not listed; retrieve them via the Exa API.

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