Legal Opinion
Estate of Iverson v. Commissioner
Court of Appeals for the Eighth Circuit
Decided May 9, 1958No. Nos. 15928-15931PublishedCited by 7 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
These are petitions to review decisions of the Tax Court (opinion reported 27 T.C. 786) upholding the Commissioner’s determination of income tax deficiencies for the years. 1947 and 1948 against the Estate of John Iverson,1 Alvilda Iverson,2 and Mardrid Davison. The petitions for review were timely. This court has jurisdiction.
The four petitions before us involve common questions of law and fact. The cases were consolidated in the Tax Court and are consolidated here. The tax liability in these cases arises out of the Commissioner’s determination that John and…
2Cases cited13 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Helvering v. WinmillSupreme Court of the United States · 1938
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- Herberger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1952
- Welp v. United StatesCourt of Appeals for the Eighth Circuit · 1953
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Ezo Products Co. v. CommissionerUnited States Tax Court · 1961
- Miller v. CommissionerCourt of Appeals for the Eighth Circuit · 1964
- A. T. Miller v. Commissioner Of Internal RevenueCourt of Appeals for the First Circuit · 1964
- Estate of John Iverson v. Commissioner of Internal Revenue, Mardrid Reite Davison v. Commissioner of Internal Revenue, Estate of John Iverson, and Ellen Myers and Charlotte Schaeffer, Co-Executrices of the Estate of Alvilda Iverson, Deceased v. Commissioner of Internal Revenue, Ellen Myers and Charlotte Schaeffer, Co-Executrices of the Estate of Alvilda Iverson, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Ezo Products Co. v. CommissionerUnited States Tax Court · 1961
2 more not listed; retrieve them via the Exa API.