Legal Opinion
John R. Hansen and Shirley G. Hansen v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 10, 1958No. 15821_1PublishedCited by 39 opinions
1Opinion of the Court
BARNES, Circuit Judge.
Taxpayers, husband and wife, have petitioned for review of a memorandum decision of the Tax Court sustaining deficiencies in income taxes for the years 1951, 1952, and 1953 and imposing penalties for failure to file estimated returns and for substantial underestimation of taxes for those years.
John R. Hansen (hereinafter referred to as petitioner) was, in the years in question, engaged in the business of selling new automobiles. It is stipulated that all such sales were financed by the General Motors Acceptance Corporation (GMAC). As a part of the normal course of…
2Cases cited38 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Acker v. CommissionerUnited States Tax Court · 1956
- Fuller v. CommissionerUnited States Tax Court · 1953
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
33 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Commissioner v. HansenSupreme Court of the United States · 1959
- Commissioner v. AckerSupreme Court of the United States · 1959
- Heuer v. CommissionerUnited States Tax Court · 1959
- Pigman v. CommissionerUnited States Tax Court · 1958
- Heman v. CommissionerUnited States Tax Court · 1959
34 more not listed; retrieve them via the Exa API.