Legal Opinion
Harriss v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 13, 1944No. 6PublishedCited by 37 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The petitioner, Robert M. Harriss, and his deceased wife Abbeline C. Harriss, filed joint tax returns for the years 1933 and 1934. The Tax Court held that there was a deficiency in income taxes on the part of Robert M. Harriss and his deceased wife of $31,759 for the year 1933 and $32,606.83 for the year 1934; and from the order to that effect Robert M. Harriss individually and as administrator of the estate of his wife, who died April 28, 1938, has appealed to this court. We think that the order of the Tax Court was right and should be affirmed.
The taxpayer…
2Cases cited7 opinions
- Heiner v. MellonSupreme Court of the United States · 1938
- Dobson v. CommissionerSupreme Court of the United States · 1944
- United States v. RobinsonCourt of Appeals for the Fifth Circuit · 1942
- Phipps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Valley Waste Mills v. PageCourt of Appeals for the Fifth Circuit · 1940
2 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Smith v. CommissionerUnited States Tax Court · 1982
- Dunlap, Acting Collector of Internal Revenue v. Oldham Lumber CoCourt of Appeals for the Fifth Circuit · 1950
- Boomhower v. United StatesDistrict Court, N.D. Iowa · 1947
- Stockton Harbor Industrial Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Curtis Company (Formerly Curtis Engineering Company) v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
32 more not listed; retrieve them via the Exa API.