Legal Opinion
Communist Party of the U. S. A. v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided April 9, 1964No. 17564PublishedCited by 12 opinions
1Opinion of the Court
McGOWAN, Circuit Judge.
Having determined a deficiency to exist in appellant’s income tax for 1951, the respondent mailed a notice of deficiency to appellant on May 18, 1956. On August 14, 1956, a petition in appellant’s name for a redetermination of the deficiency was filed in the Tax Court. As expressly permitted by the Tax Court Rules, 1 this petition was signed by John J. Abt as counsel for petitioner. It was verified by one Philip Bart, who certified that he was acting treasurer of petitioner and authorized by it to make the verification. 2 An answer was filed by the respondent on October…
2Cases cited15 opinions
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- Communist Party of United States v. Subversive Activities Control Bd.Supreme Court of the United States · 1961
- Bank of United States v. DandridgeSupreme Court of the United States · 1827
- Booth v. FletcherCourt of Appeals for the D.C. Circuit · 1938
- Clark v. Mayor, Aldermen, and Common Council of WashingtonSupreme Court of the United States · 1827
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3Cited by12 opinions
- Fehrs v. CommissionerUnited States Tax Court · 1975
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Graves v. United States Coast GuardCourt of Appeals for the Ninth Circuit · 1982
- Graves v. United States Coast GuardCourt of Appeals for the Ninth Circuit · 1982
- Bismark v. Incorporated Village of BayvilleAppellate Division of the Supreme Court of the State of New York · 1964
7 more not listed; retrieve them via the Exa API.