Legal Opinion
Williamson v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided February 17, 1953No. 6537PublishedCited by 23 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is an appeal by the taxpayers from decisions of the Tax Court of the United States determining a deficiency in federal income tax for the calendar years 1945 and 1946. While the asserted income tax liability for the year 1945 involves only the petitioner, John W. Williamson, he and his wife, Inez Williamson, filed a joint return for the year 1946. Since both cases involved the identical issue, they were consolidated for trial; and, though separate decisions were made for each year, only one opinion was rendered and a joint petition for review was filed.
The taxpayer,…
2Cases cited8 opinions
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Dunlap, Acting Collector of Internal Revenue v. Oldham Lumber CoCourt of Appeals for the Fifth Circuit · 1950
- Harriss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944
- Gruver v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1944
- Oliver v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- The Pennroad Corporation and Affiliated Companies v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Sam Frank, Jr., and Esther Frank, Willie L. McNatt and Helen C. McNatt v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Philber Equip. Corp. v. Comm'rUnited States Tax Court · 1955
- McConkey v. United StatesUnited States Court of Claims · 1955
- United States v. C. R. BondurantCourt of Appeals for the Sixth Circuit · 1957
18 more not listed; retrieve them via the Exa API.