Legal Opinion
William D. Lydon and Myrtle I. Lydon v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided October 6, 1965No. 14825PublishedCited by 20 opinions
1Opinion of the Court
DUFFY, Circuit Judge.
The Commissioner of Internal Revenue determined deficiencies in income tax and additions to tax against the petitioners 1 for the years 1958, 1954 and 1955. The amount assessed was $85,703.83 plus a 50% penalty.
In a decision dated April 15, 1964, the Tax Court held there were deficiencies in income tax for the calendar year 1953 in the amount of $23,574.20, for 1954 in the amount of $6,172.92 and for 1955 in the amount of $4,797.16; for additions to the tax for 1953 under § 293(b), IRC, in the amount of $11,787.10; for the years 1953-1954 in the amount of $2,-114.59 and…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. MitchellSupreme Court of the United States · 1938
- Rutkin v. United StatesSupreme Court of the United States · 1952
- Charles Oran Mensik and Mary Mensik v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
5 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Goodwin v. CommissionerUnited States Tax Court · 1979
- Joseph P. Glimco and Lena Glimco v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- Cinema '84 v. Comm'rUnited States Tax Court · 2004
- Kazimir C. And Anna M. Bahoric, Anna M. Bahoric, and Kazimir C. Bahoric v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
- Lydon v. CommissionerUnited States Tax Court · 1971
15 more not listed; retrieve them via the Exa API.