Legal Opinion
Rogers v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided May 8, 1940No. 8256PublishedCited by 160 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
Petitioners appeal from a decision of the Board of Tax Appeals (38 B.T.A. 16), assessing deficiencies in income tax and penalties, as follows:
Year
Tax
25% Penalty
50% Penalty
1932 $1,004.93 $363.73 $ 545.68
1933 6,955.03 3,477.52
1934 663.41 298.91
The deficiency for 1934 and the 25% penalty assessed because the return for 1932 was delinquent are not contested.
Petitioners, Charles A. Rogers and Louise Rogers, are husband and wife, residing at Owensboro, Kentucky. They own one-half of the outstanding stock of the M & R Canning Company. During the period in controversy Rogers was…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Wood v. United StatesSupreme Court of the United States · 1842
- Helvering v. RankinSupreme Court of the United States · 1935
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
9 more not listed; retrieve them via the Exa API.
3Cited by160 opinions
- Stone v. CommissionerUnited States Tax Court · 1971
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Recklitis v. CommissionerUnited States Tax Court · 1988
- McGee v. CommissionerUnited States Tax Court · 1973
155 more not listed; retrieve them via the Exa API.