Legal Opinion
Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 14, 1969No. 22427_1PublishedCited by 84 opinions
1Opinion of the Court
BARNES, Circuit Judge:
This case arises upon a petition to review a decision of the Tax Court sustaining the Commissioner’s determination of deficiencies in the taxpayers’ income taxes paid for the years 1962 and 1963. The opinion of the court below is reported at 48 T.C. 308 (1967). Jurisdiction is conferred on this court by 26 U.S.C. § 7482.
Taxpayers Maurice M. Wills and Gertrude E. Wills are husband and wife. They filed joint income tax returns on a cash basis for the calendar years 1962 and 1963. Taxpayer Maurice M. Wills has been a professional baseball player since 1951. From June 1959…
2Cases cited19 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. CorrellSupreme Court of the United States · 1967
- Bingler v. JohnsonSupreme Court of the United States · 1969
14 more not listed; retrieve them via the Exa API.
3Cited by84 opinions
- Tucker v. CommissionerUnited States Tax Court · 1971
- Mitchell v. CommissionerUnited States Tax Court · 1980
- Robert Rosenspan v. United StatesCourt of Appeals for the Second Circuit · 1971
- Daly v. CommissionerUnited States Tax Court · 1979
- Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1979
79 more not listed; retrieve them via the Exa API.