Legal Opinion
Kuehner v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided July 2, 1954No. 4814_1PublishedCited by 20 opinions
1Opinion of the Court
HARTIGAN, Circuit Judge.
This is an appeal from a decision of the Tax Court entered on October 15, 1953, 20 T.C. 875, determining a deficiency in the petitioner’s income tax for the calendar- year 1947 in the amount of $13,808.75. The following material facts were stipulated and were adopted by the Tax Court as its findings of fact.
The petitioner filed her 1947 income tax return on the cash basis with the Collector of Internal Revenue of Providence, R. I. On August 6, 1947, the petitioner and Lena Allin owned all the shares of Alkay Jewelry Co. issued and outstanding. The petitioner owned 50…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Burnet v. LoganSupreme Court of the United States · 1931
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Sproull v. CommissionerUnited States Tax Court · 1951
- Whitlow v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1936
8 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Lowe v. CommissionerUnited States Tax Court · 1965
- Philip Handelman and Esther Handelman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Stiles v. CommissionerUnited States Tax Court · 1978
- John E. Reed v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1983
15 more not listed; retrieve them via the Exa API.