Legal Opinion
Chertoff v. Commissioner
Court of Appeals for the Sixth Circuit
Decided April 7, 1947No. 10308PublishedCited by 5 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The petitioners, George J. Chertofif and his wife, Lillian R. Chertofif, filed separate petitions for review of orders of the Tax Court which upheld deficiency assessments of the Commissioner of Internal Revenue in income taxes for the calendar years of 1937, 1940 and 1941 with respect to George Chertofif in the total amount of $22,951.86, and with respect to Lillian Chertoff in the amount of $9,071.55 Under stipulation and *693order the two petitions for review were filed under and proceed in this one case. The question involved is whether income from separate trusts…
2Cases cited21 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
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3Cited by5 opinions
- Christos Laganas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1960
- Shapero v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1948
- Richards v. CommissionerUnited States Tax Court · 1952
- Richards v. CommissionerUnited States Tax Court · 1952
- Richards v. CommissionerUnited States Tax Court · 1952