Legal Opinion
Charles Swan and Josephine Swan v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 7, 1966No. 16128_1PublishedCited by 10 opinions
1Opinion of the Court
CECIL, Senior Circuit Judge.
This cause is before the Court on petition of Charles Swan and Josephine Swan, hereinafter called taxpayers, for review of a decision of the Tax Court of the United States. The Commissioner of Internal Revenue, respondent herein, determined a deficiency in the taxpayers’ personal income tax for the taxable year ending December 31, 1955, in the amount of $24,437.40. The taxpayers brought their action in the Tax Court for a re-determination of the alleged deficiency. The Tax Court sustained the Commissioner.
The facts are fully stated in the Findings of Facts and…
2Cases cited10 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- McGuire v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
- Hugh H. Earle, Former Collector of Internal Revenue v. Angela MacEvoy WoodlawCourt of Appeals for the Ninth Circuit · 1957
- Hyman v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- Sumi v. YoungSupreme Court of the United States · 1936
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Cassidy Commission Company v. United StatesCourt of Appeals for the Tenth Circuit · 1967
- Commissioner of Internal Revenue v. John M. Stickney, of the Estate of Henry McK Haserot, and Bonnie C. HaserotCourt of Appeals for the Sixth Circuit · 1968
- Haserot v. CommissionerUnited States Tax Court · 1966
- Hoffman Motors Corp. v. United StatesCourt of Appeals for the Second Circuit · 1973
- Commissioner of Internal Revenue v. Zelie Berenbaum and Harriet BerenbaumCourt of Appeals for the Tenth Circuit · 1966
5 more not listed; retrieve them via the Exa API.