Legal Opinion
Commissioner of Internal Revenue v. Mildred Irene Siegel
Court of Appeals for the Ninth Circuit
Decided November 6, 1957No. 15432_1PublishedCited by 48 opinions
1Opinion of the Court
YANKWICH, District Judge.
The question involved in this petition 'by the Commissioner of Internal Revenue to review 1 a decision of the Tax Court rendered October 3, 1956, turns on the •correctness of the determination by the Tax Court of a deficiency, arising under the federal gift tax law for the taxable year 1950, of the respondent Mildred Irene Siegel, to be referred to herein-after as the taxpayer. 2
On February 8, 1954, the Commissioner of Internal Revenue mailed to the taxpayer a notice of a deficiency in the total amount of $51,144.24. The assessment was based on a determination which…
2Cases cited43 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Stone v. WhiteSupreme Court of the United States · 1937
- Helvering v. ButterworthSupreme Court of the United States · 1933
38 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
- Gregory v. CommissionerUnited States Tax Court · 1963
- United States v. Howard Past, of the Estate of Edna C. Rosedale Ogg, DeceasedCourt of Appeals for the Ninth Circuit · 1965
- Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- Commissioner of Internal Revenue v. Chase Manhattan BankCourt of Appeals for the Fifth Circuit · 1958
43 more not listed; retrieve them via the Exa API.