Legal Opinion
S. B. Tressler v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 10, 1955No. 14205_1PublishedCited by 23 opinions
1Opinion of the Court
LINDBERG, District Judge.
This case is before the court on a petition to review a decision of the Tax Court of the United States.
The facts for the purpose of review are to be found largely in the memorandum findings of fact and opinion of the Tax Court which are not officially reported.1 They may be summarized as follows:
Petitioner, residing in Reno, Nevada, filed his federal income tax returns for 1946 and 1947 on the cash basis.
In August, 1944 he married Ada Zoel-ler Tressler in Maryland. On their honeymoon they visited petitioner’s sons Norman and Kenneth in Reno, and subsequently went to…
2Cases cited20 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
15 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Commissioner v. HansenSupreme Court of the United States · 1959
- Rodney v. Comm'rUnited States Tax Court · 1969
- Dolese v. United StatesCourt of Appeals for the Tenth Circuit · 1979
- Robert A. Riddell, District Director of Internal Revenue, Los Angeles District, California v. M. Robert Guggenheim, Jr.Court of Appeals for the Ninth Circuit · 1960
18 more not listed; retrieve them via the Exa API.