Legal Opinion
William O'Dwyer and Sloan O'Dwyer v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided April 21, 1959No. 7665_1PublishedCited by 128 opinions
1Opinion of the Court
BOREMAN, District Judge.
William O’Dwyer and Sloan O’Dwyer here petition for review of decisions of the Tax Court determining deficiencies in the payment of income taxes for the years 1949, 1950 and 1951. For those years they filed returns as husband and wife. The findings of fact and opinion of the Tax Court are reported in 28 T.C. 698, November 1957. The 1949 return was filed at New York but the 1950 and 1951 returns were filed at Baltimore. To avoid review of proceedings at a single trial by two circuits, the parties agreed to review by this circuit.
William O’Dwyer was Mayor of the City of…
2Cases cited29 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Burnet v. HoustonSupreme Court of the United States · 1931
- Gonzales v. United StatesSupreme Court of the United States · 1955
- New York Life Insurance v. GamerSupreme Court of the United States · 1938
24 more not listed; retrieve them via the Exa API.
3Cited by128 opinions
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Giddio v. CommissionerUnited States Tax Court · 1970
- Harper v. CommissionerUnited States Tax Court · 1970
- Stratton v. CommissionerUnited States Tax Court · 1970
- Mensik v. CommissionerUnited States Tax Court · 1962
123 more not listed; retrieve them via the Exa API.