Legal Opinion
United States v. Richard L. Steck and June D. Steck
Court of Appeals for the Tenth Circuit
Decided October 18, 1961No. 6690_1PublishedCited by 14 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
Appellees Richard L. Steck and June D. Steck, husband and wife, sued to re cover federal income taxes, penalties and interest. The issues relate to the claim of constructive receipt of income and the imposition of penalties for failure to file a declaration of estimated tax and for underpayment of estimated tax. After trial to the court, judgment was for the taxpayers and the Government appeals.
The City of Wichita, Kansas, condemned land owned by taxpayers. The matter was tried to a jury and after verdict a judgment was entered which, so far as pertinent, provided:
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2Cases cited7 opinions
- Commissioner v. AckerSupreme Court of the United States · 1959
- Girard Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- Steck v. City of WichitaSupreme Court of Kansas · 1956
- Leo Sanders and Jessie H. Sanders v. Commissioner of Internal Revenue, Leo Sanders v. Commissioner of Internal Revenue, Jessie H. Sanders v. Commissioner of Internal Revenue, T. Coleman Andrews, Commissioner of Internal Revenue, Arthur L. Fleming, District Commissioner of Internal Revenue for Oklahoma and Texas, and Earl R. Wiseman, Director of Internal Revenue at Oklahoma City, Oklahoma v. Leo Sanders and Jessie H. Sanders, (Two Cases)Court of Appeals for the Tenth Circuit · 1955
- Steck v. City of WichitaSupreme Court of Kansas · 1958
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- In the Matter of Herbert P. Carlson and Margaret P. Carlson, Debtors. Herbert P. Carlson and Margaret P. Carlson v. United StatesCourt of Appeals for the Seventh Circuit · 1997
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- General Baking Co. v. CommissionerUnited States Tax Court · 1967
- Conovitz v. Comm'rUnited States Tax Court · 1980
- Sawyer v. United StatesDistrict Court, W.D. Louisiana · 1977
9 more not listed; retrieve them via the Exa API.