Legal Opinion
Jackson v. Commissioner
Court of Appeals for the Sixth Circuit
Decided July 14, 1967No. Nos. 17023-17025PublishedCited by 17 opinions
1Opinion of the Court
EDWARDS, Circuit Judge.
These cases are appealed from decisions by the United States Tax Court. With some important modifications, the Tax Court upheld the Commissioner of Internal Revenue’s redeterminations of income and corporation surplus profits taxes concerning the individual and corporate petitioners. The net effect of the Tax Court decisions is to assess taxes, fraud penalties and interest totaling approximately $1,400,000.
The cases all arose out of profits engendered by two furniture manufacturing concerns owned by petitioners William R. and Alice J. Jackson during World War II. The…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. TaylorSupreme Court of the United States · 1935
- Burnet v. HoustonSupreme Court of the United States · 1931
- Reinecke v. SpaldingSupreme Court of the United States · 1930
12 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Cleveland Chair Co. v. United StatesUnited States Court of Claims · 1977
- Kahr v. CommissionerUnited States Tax Court · 1967
- Cleveland Chair Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- Richardson v. Comm'rUnited States Tax Court · 2006
- Whitfield v. CommissionerUnited States Tax Court · 1972
12 more not listed; retrieve them via the Exa API.