Legal Opinion
Adolph K. Feinberg and Virginia B. Feinberg, His Wife v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided May 2, 1967No. 18556_1PublishedCited by 36 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
This case is before the Court on petition to review the decision of the Tax Court, sustaining the Commissioner’s determination of deficiencies in Petitioners’ 1957 and 1959 individual income taxes in the amount of $9,207.53 and $19,138.99, respectively. The opinion of the Tax Court is reported at 45 T.C. 635 (1966).
The underlying question for our determination concerns the application of § 1033(a) 1 of the Internal Revenue Code of 1954 to compensation received by Petitioners during the years 1957 and 1959 as the result of the condemnation of certain real property held…
2Cases cited20 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. HorstSupreme Court of the United States · 1940
- Higgins v. SmithSupreme Court of the United States · 1940
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Hawaiian Gas Products v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1942
15 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Conlorez Corp. v. CommissionerUnited States Tax Court · 1968
- Vaira v. CommissionerUnited States Tax Court · 1969
- Likins-Foster Honolulu Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1969
- United States v. MortonCourt of Appeals for the Eighth Circuit · 1968
- Aldridge v. CommissionerUnited States Tax Court · 1968
31 more not listed; retrieve them via the Exa API.